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The passive loss limitations apply at the S corporation shareholder level.
Q5: The related-party loss limitation does not apply
Q27: Jonathon owns a one-third interest in a
Q29: Dividends paid to shareholders who hold both
Q36: There are 11 geographic U.S.Circuit Court of
Q51: Which court decisions are published in paper
Q61: In calculating unrelated business taxable income, the
Q73: On January 1, 2012, Zundel, Inc., an
Q96: A Qualified Business Unit of a U.S.corporation
Q105: Loss will be recognized on any distribution
Q135: In conducting multistate tax planning, the taxpayer