What AT-RISK RULES means: Special rules limiting the taxpayer's deductible business, partnership, S corporation, or real estate loss to cash invested plus debt he or she is legally obligated to pay and the adjusted basis of any property contributed.
- Definition Amount Realized:
- Dictionary by a taxpayer on the sale or exchange of property. The amount received is the sum of the cash and the fair market value of any property or services plus any of the seller's liabilities assumed at-risk rules definition.
- Definition Accountable Plan:
- Dictionary reimbursing employees for expenses such as meals, entertainment, travel, and transportation incurred for business purposes on behalf of the employer. A plan is an accountable plan if the employer at-risk rules explain.
- Definition Adoption Credit:
- Dictionary credit for qualified adoption expenses incurred for each eligible child. The limit on the credit is indexed to inflation. For current figures, see our Adoption Assistance rate table. The limit is a at-risk rules what is.
- Definition Alternative Minimum Tax (AMT):
- Dictionary computing tax under which some of the income and deductions reported on the forms and schedules filed with your tax return are figured differently or disallowed. For example, interest on certain tax at-risk rules meaning.
How works At-Risk Rules meaning in Tax definitions A .
