The principles behind the passive-activity loss limitations rules under Code Sec. 469 and the net investment income Medicare tax under Code Sec. 1411 are similar -- limit business losses from passive ...

When planning your financial future, you can use active investing and passive investing based on your specific financial goals, risk tolerance, and the level of engagement you want. When planning your ...

While ETFs are traditionally passive products, active opportunities in the broader ETF market have been growing significantly over the past few years. Active ETFs of CEFs have historically had lower ...

When you're thinking about active vs. passive investing, it's important to realize that there are benefits to each. Active investing requires someone to actively manage a fund or account, while ...

Passive income broadly refers to money you don't earn from actively engaging in a trade or business. By its broadest definition, passive income would include nearly all investment income, including ...

As part of the IRS's continuing efforts to require greater disclosure of tax positions and strategies on returns, it recently released new, mandatory disclosure rules for grouping passive activities.

The Tax Court recently ruled on the same day in favor of the IRS in two unrelated cases involving the passive loss rules for rental activities (see also “ Real Tax Savings in Real Estate,” page 68).

Dear Tax Talk,I have a rental property. I have done all the research and am now filling out Schedule E. Here are my questions. 1. What do the passive activity loss rules mean in plain English? Is it ...

Find out how you'll pay tax on what you earn from a passive interest in a business. Passive income broadly refers to money you don't earn from actively engaging in a trade or business. By its broadest ...