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I. Pre Start-up/Assessing Your Business Idea II. Starting Your Business/Keeping Records III. Guidance for Special Types of Businesses IV. Hiring Employees V. Preparing Your Tax Return(s) and Information Returns VI. Filing Your Returns and Paying Taxes - Including Electronic Options VII. Post-Filing Issues VIII. Other Tax Issues of Interest IX. Index of Business Forms and Publications Including: Highlights of the New Tax Law Changes X. Changing Your Business or Getting Out of Business XI. Alerts and Tutorials XII. Directory of Internet and Other Resources
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Publication 925
Passive Activity and At-Risk Rules

For Use in Preparing 1999 Returns

Important Change for 1999

Introduction

Topics and Useful Items

Passive Activity Limits

Comprehensive Example

At-Risk Limits

How To Get More Information

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