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During the current year, Gene, a CPA, performs services as follows: 1,800 hours

ID: 367928 • Letter: D

Question

During the current year, Gene, a CPA, performs services as follows: 1,800 hours in his tax practice and 50 hours in an apartment leasing operation in which he has a 15% interest. Because of his oversight duties, Gene is considered to be an active participant. He expects that his share of the loss realized from the apartment leasing operation will be $30,000 and that his tax practice will show a profit of approximately $80,000. Gene is single and has no other income. What is the character and treatment of the income and losses generated by these activities? a. Is Gene considered a material participant in the tax practice? Is Gene considered a material participant in the apartment leasing operation? b. In the current year, Gene can deduct $ of the real estate rental activity loss and any remaining loss is as a activity loss.

Explanation / Answer

GIVEN :

Gene , a CPA performs following services -

ANSWER :

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