At-risk Rules

About At-risk Rules:

See in the American Legal Encyclopedia

Description and Definition of At-Risk Rules

The At-Risk Rules limit your loss deductions to the actual amount you are at risk for, including promissory notes on which you are personally liable. There is an exception for real estate which treats certain non-recourse commercial loans as amounts “at risk”.

Resources

See Also

Further Reading

• At-Risk Rules in the West's Tax Law Dictionary
• At-Risk Rules in “A Dictionary of Taxation”