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us/statute/26/469/f/3/B · Axiom

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Axiom
US Federal
Statutes
Title 26
§ 469
(f)
(3)

Former passive activity

Official source

The term “former passive activity” means any activity which, with respect to the taxpayer—

(A)#

is not a passive activity for the taxable year, but

(B)#

was a passive activity for any prior taxable year.

← Change in status of closely held C corporation or personal service corporation

in view

Whole section