Grouping and Separate Activities Under Section 469 of the Internal Revenue Code

from How Tax Works · host Falcon Rappaport & Berkman LLP

In episode 36 of How Tax Works, Matt Foreman discusses grouping elections for the passive activity loss limitations, which are also generally applicable for sections 465 (at-risk limitations), 199A (qualified business income), and other parts of the Internal Revenue Code.How Tax Works, hosted by Falcon Rappaport & Berkman LLP Partner Matthew E. Foreman, Esq., LL.M., delves into the intricacies of taxation, breaking down complex concepts for a clearer understanding of how tax laws impact your financial decisions. Follow us on Bluesky:@howtaxworks.bsky.socialThis podcast may be considered attorney advertising. This podcast is not presented for purposes of legal advice or for providing a legal opinion. Before any of the presenting attorneys can provide legal advice to any person or entity, and before an attorney-client relationship is formed, that attorney must have a signed fee agreement with a client setting forth the firm’s scope of representation and the fees that will be charged. This Podcast is Hosted by:Falcon Rappaport & Berkman LLP1185 Avenue of the Americas, Suite 1415New York, NY 10036(212) 203 [email protected]

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This episode is 19 minutes long.

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This episode was published on September 29, 2025.

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