Education Commons^™

Materially Participate In The Business To Avoid The Passive Activity Loss Rules, Jc Hobbs

Rural Tax Education

Beginning farmers and ranchers frequently start their agricultural businesses by beginning small and keeping their day jobs. These new business activities must meet certain threshold tests to be considered active rather than passive activities. The passive activity loss rules apply to businesses including farms, limited partnerships, Limited Liability Companies (LLC’s), S Corporations, and C Corporations.

A passive activity is any activity that involves the conduct of a business in which the producer does not materially participate or a rental activity (whether or not the producer materially participates or not). Should a loss occur in such a business, the passive activity …

How Schools Avoid Enrolling Children With Disabilities, Linda J. Graham, Helen Proctor, Roselyn M. Dixon

Faculty of Social Sciences - Papers (Archive)

Children with disabilities are frequently discriminated against in Australian schools. It's an issue that has been ongoing for years, with reports showing that little has improved since 2002. Exclusion practices - dubbed as "gatekeeping" - include advising parents to send their child to another school that could better support them; only allowing a child to attend a school on the days that funding is available; and asking parents to pay extra money so the school can employ support staff or purchase equipment. Although this happens across all school types, it tends to be more prominent in, and easier for, non-government …