Use the CCH IntelliConnect, Tax Research Consultant to perform a keyword search on the topic of making an election to defer the determination of whether an activity is a not engaged in for profit (hobby) until after the fourth year.

a. In what paragraph(s) did you find the discussion of this topic?

b. What keyword terms did you use for your final search? How many documents did your search retrieve?

c. What form is filed to make the election?

d. What Interactive Research Aid is available for determining whether an activity is subject to the hobby loss rules and who wrote it?