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Index of Publication 925 - Passive Activity and At-Risk RulesTOC
B
Borrowed amounts, Amounts borrowed.
C
Closely held corporation, Closely held C corporation.
Commercial revitalization deduction, Commercial revitalization deduction (CRD).
Corporations:
Personal service, Corporations., Corporations.
E
Excluded business, definition of, The business is not an excluded business....
G
Grouping passive activities, Grouping Your Activities
I
Income, passive activity, Passive Activity Income
M
Material participation, Material Participation, Corporations.
N
Nonrecourse loan, Nonrecourse financing.
Q
Qualified person, nonrecourse financing, Qualified person.
Qualifying business, at-risk rules, Qualifying business.
T
Trade or business activities:
TOC