Passive activity loss rules are a set of tax regulations that prohibit the use of passive losses to offset taxable earned or ordinary income. Learn when they apply.

Plus, a simple trick that will help you identify most true cases of the passive voice. (Hint: It involves zombies.) ...

I love going to work every day. Our tax controversy practice gives us, as tax lawyers, a taste of a myriad of issues that most tax lawyers do not get to sample. A tax controversy lawyer’s ...

The Tax Court recently ruled on the same day in favor of the IRS in two unrelated cases involving the passive loss rules for rental activities (see also “ Real Tax Savings in Real Estate,” page 68).In ...

Passive Activity. Share full article. Nov. 27, 1900. Credit... The New York Times Archives. See the article in its original context from November 27, 1900, Page 10 Buy Reprints. View on timesmachine.

One technique for converting otherwise passive activities to nonpassive is grouping them and treating them collectively as a single activity, thereby combining the participation hours and improving a ...

The activity or passivity rests in the subject, not the verb. When Gov. Chris Christie of New Jersey complained that “I was blindsided” by the bridge scandal, it portrayed him as the passive ...

Gimeno and his colleagues looked at how working in passive jobs-where the worker has little stress and little control-affected leisure time activity by looking at 4,291 male and 1,794 female ...

The passive, Pinker emphasizes, is a voice and not a tense: “It’s the difference between ‘the man bit the dog’ and ‘the dog was bitten by the man,'” he explains. (The latter example is ...

Researchers say one thing can lower blood sugar without changing diet, doing exercise or taking pills. Researchers at Loughborough University investigated the effect of a hot bath on blood sugar and ...

The Westfield Conservation Commission should move with caution before allowing the “passive” use of gardening in the legal protective 50-foot wetlands buffer zone (“Commission Looks to Allow ...