Description
Upon completion of this seminar, students will gain an understanding of the at-risk rules and become familiar with passive activities, passive activity income, and passive activity deductions. They will also identify rental real estate activities and differentiate between material participation and active participation, as well as examine the treatment of gains and losses regarding the disposition of property interests. New lecture video reinforces concepts! Topic: At-Risk Rules IRS #EEZ75-T-00514-24-S CTEC #1071-CE-3240 NASBA #103388