us/statute/26/469/l/5

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which specify what constitutes an activity, material participation, or active participation for purposes of this section,

(2)#

which provide that certain items of gross income will not be taken into account in determining income or loss from any activity (and the treatment of expenses allocable to such income),

(3)#

requiring net income or gain from a limited partnership or other passive activity to be treated as not from a passive activity,

(4)#

which provide for the determination of the allocation of interest expense for purposes of this section, and

(5)#

which deal with changes in marital status and changes between joint returns and separate returns.

Regulations

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(5)#

Regulations

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