Tax Topic 425: Passive Activities-Losses and Credits "Topic 425 - Passive Activities– Losses and Credits" IRS Topic 425 – Passive Activities – Losses and Credits IRS: Passive Activities -- Losses and Credits Tax Topic 425: Passive Activities-Losses and Credits IRS: Topic 425 -- Passive Activities –- Losses and Credits Topic 425 - Passive Activities– Losses and Credits IRS: Topic 425-Passive Activities-Losses and Credits Passive Activity Loss Limitations http://www.irs.gov/taxtopics/tc425.html The IRS says: Topic 425 http://www.irs.gov/taxtopics/tc425.html Passive Loss Rules Tax Topic 425: Passive Activities-Losses and Credits