§1469
2 cases·1 followed·1 distinguished—50% support
Statute Text — 26 U.S.C. §1469
Statute text not available for this section.
2 Citing Cases
Accordingly, .petitioners cannot deduct any of the passive activity losses for 2005 and respondent's determination is- sustained with respect to the section 1469 disallowance..
Thomas P. Krukowski and Ermina A. Krukowski v. Commissioner of Internal Revenue