Tax Facts

8004 / To what types of investment activities do the “at risk” rules apply

The “at risk” rules apply to each of the following activities when engaged in by an individual (including partners and S corporation shareholders) as a trade or business or for the production of income:

…holding, producing, or distributing motion picture films or video tapes;

…farming (including raising, shearing, feeding, caring for, training, or management of animals);

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