When a loss is disallowed under the related party loss rules, the loss: is forward indefinitely. Reduces the subsequent gain when the related party sells the asset. is lost forever even if the related party sells the asset at a gain. None of the above Which of the following decreases a taxpayer's at-risk amount? Cash distributions Increases in liabilities Income items Cash contributions What form must a taxpayer file if he or she is at-risk in an activity? Form 6198 Form 4797 Form 8582 Form 1040, Schedule D