Examlex
How does "yield management" impact the aggregate plan?
At-Risk Rules
Tax regulations that limit the amount of deductible losses from certain types of investments to the amount the taxpayer has at risk.
Passive Activity Losses
Financial losses in activities in which the taxpayer does not materially participate, with limitations on their use to offset other income.
Passive Losses
Financial losses from activities in which the taxpayer does not materially participate, such as rental property.
Portfolio Income
Income from investments, including dividends, interest, and capital gains.
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