Loss Limitations for Individuals

Authored by Sidney Kess and Barbara Weltman
About this Course
The focus of this course is on the limitations that apply for various types of losses. Losses of various types are common for individuals. This course will address loss limitations for federal income tax purposes. Personal loss rules covered include: Capital losses; Passive activity losses and at-risk loss limits; Hobby losses; Basis limits on losses from pass-through entities; Casualty and theft losses; Losses in IRAs, 401(k)s, and other tax-deferred accounts; Gambling losses; Special loss rules for wash sales, Section 1244 stock, deposit losses in financial institutions, and limitations under Code Sec. 267 and 707(b)
$ 40.00
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NASBA Field of Study
Taxes
Level
Overview
CPE Credits
2.0
Prerequisites
None
Last Updated
01/18/2017
CCH-CL_LossLmtsInd