Back to matchesWe found a matchYour institution may have access to this item. Find your institution then sign in to continue.TitleNew At-Risk Limitations on Tax Shelter Deductions.AuthorsLocke, Jane H.AbstractDiscusses provisions in the United States Tax Reform Act of 1976 setting new at-risk limitations on tax shelter deductions. Scope and application of the provisions; Interpretation of the law; Effect on taxpayers. INSET: Tax Items of Interest.SubjectsUNITED States; TAX laws; AT-risk limitations (Taxation); INCOME tax deductions for lossesPublicationAmerican Bar Association Journal, 1977, Vol 63, Issue 2, p266ISSN0002-7596Publication typeArticle