Background Note | HBS Case Collection | December 1998 (Revised July 2010)

Passive Activity Losses

by Henry B. Reiling, Mark Pollard and Kevin Wall


Discusses the historical context, purpose, primary mechanical features, and effects of the passive activity loss rules.

Keywords: Finance; Government Legislation; Taxation; Business and Government Relations; Public Administration Industry;


Reiling, Henry B., Mark Pollard, and Kevin Wall. "Passive Activity Losses." Harvard Business School Background Note 299-039, December 1998. (Revised July 2010.)