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- Title
Recent Developments & Observations.
- Authors
Cohen, Adam M.
- Abstract
The article focuses on new revenue procedure concerning passive activity loss. It explores the aggregation of real estate professionals to the purpose passive activity loss in which it says that reviewing the rules related to passive activity losses is significant. It features the partnership case of A. Valera and B. J. Rowland wherein the partners filed a claim of refund of taxes in which Rowland argued on the expiration of the statute of limitations for assessment under the Code Section 6501.
- Subjects
PASSIVE activity losses; GOVERNMENT revenue procedures; REVENUE rulings; ROWLAND, B. J.; VALERA, A.; LIMITATION of actions; TAX refunds
- Publication
Journal of Passthrough Entities, 2011, Vol 14, Issue 5, p51
- ISSN
1099-7407
- Publication type
Article