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68. Generally, California law is the same as Federal law concerning passive activity losses (PAL) limitations. However, differences such as the special treatment for which

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68. Generally, California law is the same as Federal law concerning passive activity losses (PAL) limitations. However, differences such as the special treatment for which of the following may cause the taxpayer's California PAL to be different from Federal PAL? A. Tax professionals B. Real estate professionals C. Estates D. Trusts

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