Background Note | HBS Case Collection | 2010 (Revised from original 1998 version)

Passive Activity Losses

by Henry B. Reiling, Mark Pollard and Kevin Wall

Abstract

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;

Citation:

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