nonpassive

* Was the XYZ Partnership a passive or nonpassive activity?

* Assets producing both passive and nonpassive income during a taxable year must be treated as being partly passive and partly nonpassive in proportion to the respective amounts of each type of income produced by the asset.

The major cause of loss of prosthetic restorations on implants, bone loss of the ridge, fracture, or mobility of implants is nonpassive casting [21].

For the performed analysis, the concept of relative passivity index, which is applicable for both passive and nonpassive systems, is addressed and modified to a lower number by the use of appropriate feedback or feed-forward compensators.

In both years, the company claimed deductions for repairs and maintenance, taxes and licenses, depreciation, and "other deductions." It allocated 100% of the profits and losses to Cooke, who reported the losses as nonpassive on Schedule E, Supplemental Income and Loss, of his income tax return and deducted them against other nonpassive income.

Binary logistic regressions show an odd of 1.6 higher risk of overweight with 95 % CI: 1.0-2.7 in nonpassive smokers compared to passive smokers.

(2000), decreases as (nonpassive) institutional ownership increases.

In 2012, the Fayetteville office of the IRS determined that the couple's income from real estate activities for tax years 2009 and 2010 should be reclassified from nonpassive income to passive income, resulting in additional taxes and interest owed--69,851ドル for 2009 and 52,291ドル for 2010, according to Holmes' order.

Provided the taxpayer satisfies one of the seven tests, the activity will be considered nonpassive or "active." For purposes of the material participation tests, any work performed in a taxpayer's capacity as an investor will not count as "active" participation unless the taxpayer is directly involved in the day-to-day management or operations of the activity.