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Income Tax Planning
Chapter 14: Passive Activity Rules/GROUPING OF PASSIVE ACTIVITIES (2 OF 2)
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Chapter 14: Passive Activity Rules

GROUPING OF PASSIVE ACTIVITIES (2 OF 2)

01.Core Concepts

• Once a taxpayer groups activities, it cannot be changed unless: • The original grouping was clearly inappropriate. • Material change in facts and circumstances. • IRS can reallocate groupings if it determines the groupings are inappropriate.