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Keywords: blog
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Journal Articles
Issues in Accounting Education Teaching Notes (2016) 31 (1): 1–11.
Published: 01 February 2016
... not materially participate (IRC Sec. 469(c)(1)). Kate meets one of the tests for material participation since she participated in the blog for more than 500 hours during the year (Temp Reg. Sec. 1.469-5T(a)(1)), so she is not subject to the limitation on deducting passive losses provided by IRC Sec. 469(a)(1...
Includes: Supplementary data
