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.]
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.]