26 USC 469
§ 469 - Passive activity losses and credits limited
- § 469 - Passive activity losses and credits limited
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter E— Accounting Periods and Methods of Accounting
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2021 Amendment
- Effective Date of 2020 Amendment
- Effective Date of 2017 Amendment
- Effective Date of 2014 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 2002 Amendment
- Effective Date of 2001 Amendment
- Effective Date of 1998 Amendment
- Effective Date of 1996 Amendment
- Effective Date of 1993 Amendment
- Effective Date of 1990 Amendment
- Effective Date of 1989 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1987 Amendment
- Effective Date
- Savings Provision
- Amounts Attributable to Activities Subject to Limitations Under Section 469 Treated as Deduction Allocable to Such Activity
- Transitional Rule for Low-Income Housing