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when determining whether a limited partnership loss is deductible taxpayer must first apply: a-only the passive activity loss rules b-only the at-risk rules c-the passive

when determining whether a limited partnership loss is deductible taxpayer must first apply: a-only the passive activity loss rules b-only the at-risk rules c-the passive activity loss and then the at-risk rules d-the at-risk and then the passive activity loss rules

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