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Keywords: tax
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Journal Articles
Issues in Accounting Education Teaching Notes (2016) 31 (1): 1–11.
Published: 01 February 2016
... and catering business as a single activity for purposes of the passive activity provisions (Reg. Sec. 1.469-4(c)). Since she is active in both businesses, the grouping will not affect Kate's tax liability. Based on J.C. Shepherd v. Commissioner (115 TC 376 (2000) aff'd 283 F.3rd 1258 (CA-11...
Includes: Supplementary data
