PY Suspended at-risk loss
Polish translation: strata z inwestycji narażonych na ryzyko finansowe niezrealizowana w poprzednim roku
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| 23:21 Jan 20, 2017 |
| English to Polish translations [PRO] Bus/Financial - Accounting | |||||||
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|  Selected response from: Frank Szmulowicz, Ph. D. United States Local time: 23:39 | ||||||
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| 3 | strata z inwestycji narażonych na ryzyko finansowe niezrealizowana w poprzednim roku |
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Answers
2 hrs confidence: 
| py suspended at-risk loss strata z inwestycji narażonych na ryzyko finansowe niezrealizowana w poprzednim roku Explanation: strata z inwestycji narażonych na ryzyko finansowym niezrealizowana w poprzednim roku (ang. py suspended at-risk loss) You may need to put the English version immediately behind the Polish version. ccccccccccccccccccccccccccccccccccccccccccccccccccccccccccc These are losses from investments exposed to financial risk, as opposed to losses for which the taxpayer is not liable. cccccccc Congress enacted the at-risk rules of section 465 as part of the 1976 Tax Reform Act, effective for years beginning in 1976, to limit a taxpayer’s ability to use nonrecourse financing to generate tax losses in excess of the taxpayer’s economic risk. http://www.journalofaccountancy.com/issues/2010/feb/20092074... cccccc Nonrecourse debt or a nonrecourse loan is a secured loan (debt) that is secured by a pledge of collateral, typically real property, but for which the borrower is not personally liable https://en.wikipedia.org/wiki/Nonrecourse_debt cccccccccccccccccccccccccccccccc At-Risk Rules For individuals, estates, trusts, and closely held C corporations, deductions of business- or investment-related losses from an activity for a tax year are limited to the amount the taxpayer is at risk. The amount at risk includes: (1) the amount of money and the adjusted basis of property contributed to an activity; (2) amounts borrowed with respect to the activity to the extent the taxpayer is personally liable for repayment or has pledged property, other than property used in the activity, as security for the borrowed amount; and (3) generally, amounts borrowed with respect to the activity of holding real property for which no person is personally liable for repayment (qualified nonrecourse financing) (see Sec. 465(b)). The amount at risk is also increased by the excess of items of income from an activity for the tax year over items of deduction from the activity for the tax year. óhttp://www.thetaxadviser.com/issues/2012/mar/clinic-story-04... |
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