at-risk rules

At-Risk Rule

In tax law, a rule disallowing investors from deducting more investment money from their taxable income than they have actually invested. For example, if one places $10,000 in a stock and would otherwise derive $15,000 in tax deductions from the investment, the at-risk rule only allows the investor to deduct $10,000. The rule exists to prevent a person from investing in a way that avoids taxes excessively.

at-risk rules

IRS rules limiting the deductibility of some losses, which are not allowed to exceed the amount the taxpayer has at risk,meaning the total of cash contributions and liability on promissory notes.Under certain circumstances,nonrecourse loans secured by real property but not by the individual's guarantee or endorsement may still satisfy the at-risk rules.(For more guidance,go to IRS Web site www.irs.gov and download IRS Publication 925,“Passive Activity and At Risk Rules.”)

At-Risk Rules

Special rules limiting the taxpayer's deductible business, partnership, S corporation, or real estate loss to cash invested plus debt he or she is legally obligated to pay and the adjusted basis of any property contributed.

单词	at-risk rules
释义	at-risk rules At-Risk Rule In tax law, a rule disallowing investors from deducting more investment money from their taxable income than they have actually invested. For example, if one places $10,000 in a stock and would otherwise derive $15,000 in tax deductions from the investment, the at-risk rule only allows the investor to deduct $10,000. The rule exists to prevent a person from investing in a way that avoids taxes excessively. at-risk rules IRS rules limiting the deductibility of some losses, which are not allowed to exceed the amount the taxpayer has at risk,meaning the total of cash contributions and liability on promissory notes.Under certain circumstances,nonrecourse loans secured by real property but not by the individual's guarantee or endorsement may still satisfy the at-risk rules.(For more guidance,go to IRS Web site www.irs.gov and download IRS Publication 925,“Passive Activity and At Risk Rules.”) At-Risk Rules Special rules limiting the taxpayer's deductible business, partnership, S corporation, or real estate loss to cash invested plus debt he or she is legally obligated to pay and the adjusted basis of any property contributed.
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