At Risk Rules
Tax laws limiting the amount of losses an investor (usually a limited partner) can claim. Only the amount actually at risk can be deducted. Investopedia Says:
For example, if you have $20,000 at risk in an investment which generates $5000 in tax losses a year, the losses may only be used for 4 years (or until the investor puts more money in). Related Terms:
Alternative Minimum Tax
Income Tax
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