Real estate rentals: Landlords are dealt a new hand.
Excerpt: “The subject of this article is the effect of the new passive income disallowance rules under Sec. 469, as they apply to taxpayers who engage in the rental of real estate, residential or otherwise, on a limited basis. The article begins with a general discussion of new Sec. 469, with the main thrust then turning to the new tax effect upon renting realty.” (p.20)
National Society of Public Accountants
Fellows, J. A. (1987). Real estate rentals: Landlords are dealt a new hand. The National Public Accountant, 32(1), 20-27.
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