Federal Internal Revenue Code and Regulations

Explore to find the official federal tax code and Treasury regulations necessary to comply with the income tax rules.



    § 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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