A taxpayer may be subject to the at-risk rules if he or she has a...

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Accounting

A taxpayer may be subject to the at-risk rules if he or she has a combination of all of the following situations except:
Amounts invested in the activity for which he or she is not fully at risk
A loss from an activity carried on as a trade or business or for the production of income
All the answers are correct
Losses from holding real property (other than mineral property) placed in service before 1987

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