26 CFR 1.469-3
§ 1.469-3 Passive activity credit.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 1.469-3, § 1.469-3 Passive activity credit, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/110200
- Permanent ID
ys:prov:110200@1- SHA-256
9629a2f796a42ff6525cb17814422af8dbff406f90a711112cea65300cda5e36
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Full text
(a)-(d) [Reserved]
(e) Coordination with section 38(b). Any credit described in section 38(b) (1) through (5) is taken into account in computing the current year business credit for the first taxable year in which the credit is subject to section 469 and is not disallowed by section 469 and the regulations thereunder.
(f) Coordination with section 50. In the case of any cessation described in section 50(a) (1) or (2), the credits allocable to the taxpayer's activities under § 1.469-1(f)(4) shall be adjusted by reason of the cessation.
(g) [Reserved]
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.