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To determine the allowable passive loss when a taxpayer has multiple passive activities, they must first figure the Allowable loss from nonpassive activities Allowable loss

To determine the allowable passive loss when a taxpayer has multiple passive activities, they must first figure the

Allowable loss from nonpassive activities

Allowable loss from rental real estate activities with active participation.

Income or loss from each separate activity in the usual manner.

Allowable loss from rental real estate activities with significant participation

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