By: Martin M. Shenkman, CPA, MBA, JD

The at-risk rules limit the amount of tax losses you can deduct from a business or investment to the amount you have at-risk in that investment. The amount at-risk includes the cash and the fair market value of any property you have invested in the business. The amount at-risk (your deduction limit) also includes debts for which you are personally liable (the bank can sue you personally to collect the debt).

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