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Real Estate Dictionary

Real Estate Term: AT-RISK RULES

AT-RISK RULES - tax laws that limit the amount of tax losses investor (particularly a limited partners) can claim. At-risk rules we extended to real estate by the 1986 tax act, and apply to property placed in service after 1986. This means that losses on real esta investments will be deductible only to the extent of the amount of money the equity investor stands to lose.

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