Federal Internal Revenue Code and Regulations

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    Explore to find the official federal tax code and Treasury regulations necessary to comply with the income tax rules. For more information, or guidance on how to understand and comply with the Inflation Reduction Act, contact us today. 

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      § 1.469-0 Table of contents.

      § 1.469-1 General rules.

      § 1.469-1T General rules (temporary).

      § 1.469-2 Passive activity loss.

      § 1.469-2T Passive activity loss (temporary).

      § 1.469-3 Passive activity credit.

      § 1.469-3T Passive activity credit (temporary).

      § 1.469-4 Definition of activity.

      § 1.469-4T Definition of activity (temporary).

      § 1.469-5 Material participation.

      § 1.469-5T Material participation (temporary).

      § 1.469-6 Treatment of losses upon certain dispositions. [Reserved]

      § 1.469-7 Treatment of self-charged items of interest income and deduction.

      § 1.469-8 Application of section 469 to trust, estates, and their beneficiaries. [Reserved]

      § 1.469-9 Rules for certain rental real estate activities.

      § 1.469-10 Application of section 469 to publicly traded partnerships.

      § 1.469-11 Applicability date and transition rules.

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