New reporting rules for passive activities force group decisions

GEORGE G. JONES; MARK A. LUSCOMBE

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New reporting rules for passive activities force group decisions

机译：被动活动的新报告规则迫使小组做出决定

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Grouping and regrouping of passive activities will be rising to a new level of scrutiny as the IRS gains easy access to information on how closely taxpayers are following the rules un-rnder the regs. Taxpayers, too, should take this as a wake-up call to make careful decisions on initial grouping elections and then substantiate those decisions through documentation to show "an appropriate economic unit." Documentation also should be collected contemporaneously when changed circumstances make an original grouping "clearly inappropriate," or "reasonable cause" is raised as a reason for a failure to report.

机译：随着国税局可以轻松获取有关纳税人遵守法规的严格程度的信息，被动活动的分组和重新分组将上升到一个新的审查级别。纳税人也应该以此为醒，对初次分组选举做出谨慎的决定，然后通过文件证明这些决定，以表明“适当的经济单位”。当变化的环境使原始分组“明显不合适”或提出“合理原因”作为未报告的原因时，也应同时收集文档。

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《Accounting Technology》 |2010年第2期|1217|共2页
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GEORGE G. JONES; MARK A. LUSCOMBE;
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New reporting rules for passive activities force group decisions

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