| Introduction |
1201 |
| Trade or Business Losses |
1202 |
| Loss on Transactions Entered into for Profit |
1203 |
| Hobby Losses |
1204 |
| Abandonment of Assets |
1205 |
| Demolition of Buildings |
1206 |
| Worthless Stocks |
1207 |
| Family Losses |
1208 |
| The "At-Risk" Limitation |
1209 |
|
THE PASSIVE LOSS RULES |
| Introduction |
1210 |
| What is Passive Activity Income |
1211 |
| Special Rule For Losses From Rental Real Estate |
1212 |
| The Passive Activity Loss Carryover |
1213 |
|
CASUALTY LOSSES |
| What is a Casualty Loss and What is Deductible |
1214 |
| Amount of Loss |
1215 |
| Personal Casualty Losses |
1216 |
| Limitations on Personal Casualty Losses |
1217 |
| Netting of Personal Casualty Gains & Losses |
1218 |
| Husband and Wife |
1219 |
| Business Casualty Losses |
1220 |
| Insurance or Other Compensation |
1221 |
| When to Deduct a Casualty Loss |
1222 |
| Special Rule for Disaster Losses |
1223 |
| Gambling Losses |
1224 |
| Net Operating Loss |
1225 |
