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federal_register: 95-30872

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
95-30872 Rules for Certain Rental Real Estate Activities Rule This document contains final regulations providing rules for rental real estate activities of taxpayers engaged in certain real property trades or businesses. The regulations reflect changes to the law made by the Omnibus Budget Reconciliation Act of 1993, and affect taxpayers subject to the limitations on passive activity losses and passive activity credits. 1995-12-22 1995 12 https://www.federalregister.gov/documents/1995/12/22/95-30872/rules-for-certain-rental-real-estate-activities https://www.govinfo.gov/content/pkg/FR-1995-12-22/pdf/95-30872.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations providing rules for rental real estate activities of taxpayers engaged in certain real property trades or businesses. The regulations reflect changes to the law made by the Omnibus Budget Reconciliation Act of...  

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