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Index of Publication 925 - Passive Activity and At-Risk RulesTOC
A
Active participation, Active participation.
Activity:
Appropriate economic unit, Appropriate Economic Units
Trade or business, Passive Activities
Amounts borrowed, Amounts borrowed.
Appropriate economic unit, Appropriate Economic Units
Assistance, See: Tax help
At-risk activities:
At-risk amounts, At-Risk Amounts
Government price support programs, Effect of government price support programs.
Nonrecourse financing, Nonrecourse financing.
At-risk rules:
Qualified corporation, Qualified corporation.
Qualifying business, Qualifying business.
Recapture rule, Recapture Rule
B
Borrowed amounts, Amounts borrowed.
C
Commercial revitalization deduction, Commercial revitalization deduction (CRD).
Corporations:
Personal service, Corporations., Corporations.
D
Deductions, passive activity, Passive Activity Deductions
Disclosure requirement,
E
Excluded business, definition of, The business is not an excluded business....
G
Grouping passive activities, Grouping Your Activities
H
Help, See: Tax help
I
Income, passive activity, Passive Activity Income
L
Limited entrepreneur, Limited entrepreneur.
Limited partners, Limited partners.
Losses, closely held corporations, Closely held corporation.
M
Material participation, Material Participation, Corporations.
More information, See: Tax help
N
Nonrecourse loan, Nonrecourse financing.
P
Passive activity deductions, Passive Activity Deductions
Passive activity income, Passive Activity Income
Passive income, recharacterization of, Recharacterization of Passive Income
Publications, See: Tax help
Q
Qualified person, nonrecourse financing, Qualified person.
Qualifying business, at-risk rules, Qualifying business.
R
Real estate professional, Real Estate Professional
Recapture rule under at-risk limits, Recapture Rule
Recharacterization of passive income, Recharacterization of Passive Income
Reductions of amounts at risk, Reductions of Amounts At Risk
Related persons, Related persons.
Rental activity:
Active participation, Active participation.
Exceptions, Exceptions.
Phaseout rule, Phaseout rule.
Real estate professional, Real Estate Professional
S
Section 1245 property, Section 1245 property.
Self-charged interest, Self-charged interest.
Significant participation passive activities, Significant Participation Passive Activities
Special $25,000 allowance, Special $25,000 allowance.
T
Trade or business activities:
TTY/TDD information, How To Get Tax Help
TOC