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TEXinLA 2 points ago +2 / -0

Ask these suburban women if they understand passive and active income/losses and accelerated depreciation for real estate.

The 1986 tax law change split income/losses into active (earner takes part) or passive (earner does not take part - typically real estate, etc.).

It required active income to be netted against active losses, and passive income against passive losses.

If income in either category is less than losses, then it is carried over to the next year. And the next year. Etc.

Historically, depreciation for some properties was 10 years. Makes for a great legal deduction against passive income.