Examlex
Find the differential of at the point .
At-risk Rules
These are tax rules designed to limit the amount of deductible losses from businesses or income-producing activities to the amount the taxpayer has at risk.
Passive Loss Rules
Tax regulations that limit the amount of losses investors can deduct from passive activities, including some investments in real estate.
Materially Participate
The level of involvement by a taxpayer in the operations of a business that is sufficient enough to qualify for tax deductions related to active participation.
At-risk Amount
The amount of money in a particular investment that can be claimed as a deduction in the event of a loss.
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