2012 Instructions 1040-ALL by the IRS, p.158 aka E2


The at-risk rules in most cases limit the amount of loss (including loss on the
disposition of assets) you can claim to the amount you could actually lose in
the activity. However, the at-risk rules do not apply to losses from an activity of
holding real property placed in service before 1987.

Guess what I’ve been up to lately. Can’t wait to get back to my normal reading


MizB of Should Be Reading hosts Teaser Tuesday. Grab your current read, open to a random page, share a couple of “teaser” sentences from somewhere on that page. Go see Should Be Reading for more detail.

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