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What are normal values for serum Mg2+?
Passive Activity Loss Rules
Regulations that limit the amount of losses taxpayers can deduct from passive activities, such as rental properties, against other income.
At-Risk Rules
Tax regulations limiting the amount of deductible losses from certain types of investments to the amount actually at risk.
Passive Activity
Economic activities in which the taxpayer does not materially participate, like rental property, often with distinct tax rules.
Suspended Passive Losses
Losses from passive activities that exceed income from passive activities, which cannot be deducted in the current year and must be carried forward to future tax years.
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