Questions from Individual Taxation

Q: What hurdles (or limitations) must partners overcome before they can

What hurdles (or limitations) must partners overcome before they can ultimately deduct partnership losses on their tax returns?

Q: What happens to partnership losses allocated to partners in excess of the

What happens to partnership losses allocated to partners in excess of the tax basis in their partnership interests?

Q: In what sense is the at-risk loss limitation rule more

In what sense is the at-risk loss limitation rule more restrictive than the tax basis loss limitation rule?

Q: How do partners measure the amount they have at risk in the

How do partners measure the amount they have at risk in the partnership?

Q: In what order are the loss limitation rules applied to limit partner’s

In what order are the loss limitation rules applied to limit partner’s losses from partnerships?

Q: How do partners determine whether they are passive participants in partnerships when

How do partners determine whether they are passive participants in partnerships when applying the passive activity loss limitation rules?

Q: Under what circumstances can partners with passive losses from partnerships deduct their

Under what circumstances can partners with passive losses from partnerships deduct their passive losses?

Q: What is a flow-through entity, and what effect does

What is a flow-through entity, and what effect does this designation have on how business entities and their owners are taxed?

Q: What types of business entities are taxed as flow-through entities

What types of business entities are taxed as flow-through entities?

Q: In general, what causes a stock dividend to be taxable to

In general, what causes a stock dividend to be taxable to the recipient?