at risk rules

at-risk rules, n. pl. Statutory limitations of a taxpayer’s deductible losses to the amount the taxpayer could actually lose, to prevent the taxpayer from sheltering income. [Cases: Internal Revenue 3389.]

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词条贡献者

译员海燕，毕业于法国顶尖的高级翻译学院，专注翻译各种与破产对抗诉讼有关的法律文件。