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Under what circumstances, if any, do the § 469 passive activity loss rules apply to C corporations?
Cleavage
1. The tendency of minerals to break along specific orientations of closely spaced planes. 2. The tendency of a rock, especially a metamorphic rock, to split along mostly parallel planes.
Luster
The reflection of light from the surface of a mineral, especially its quality and intensity; the appearance of a mineral in reflected light.
Color
A property of light as seen by people, typically defined by its wavelength or frequency.
Crystals
Solid materials whose constituents, such as atoms, molecules, or ions, are arranged in a highly ordered microscopic structure.
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