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Recapture Rule
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Publication 17 - Your Federal Income Tax (For Individuals) - Recapture Rule
Recapture Rule. If your alimony payments decrease or terminate during the first 3 calendar years, you may...
Publication 925 - Passive Activity and At-Risk Rules - At-Risk Limits
Recapture Rule. If the amount you have at risk in any activity at the end of any tax year is less than zero,...
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