Tax Shelters and Passive Losses After the Tax Reform Act of 1986
收藏NBER1995-07-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w5171
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资源简介：
The precipitous decline in tax sheltered investments after the Tax Reform Act of 1986 (TRA) is widely attributed to the passive loss rules. These rules disallowed losses from activities in which the taxpayer did not materially participate as a current deduction against all sources of income except
提供机构：
美国国家经济研究局
创建时间：
1995-07-01
