Assertion: income | /r/CapableOf | qualify as nonpassive
Facets:
Source sentences:
text: Losses or income may qualify as nonpassive if the taxpayer annually and actively participates for more than 500 hours in the business venture (100 hours if no other partner or co-worker puts in more work hours than the taxpayer during the year).
text: The losses or income may qualify as nonpassive if the taxpayer annually and actively participates for more than 500 hours in the business venture.