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Internal Revenue Code section 183
・ Internal Revenue Code section 212
・ Internal Revenue Code section 3401
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Internal Revenue Code section 183 : ウィキペディア英語版
Internal Revenue Code section 183
Section 183 of the United States Internal Revenue Code (), sometimes referred to as the "hobby loss rule,"〔(【引用サイトリンク】 title=How Not To Run A Side Business: Navigating The Hobby Loss Rules )〕 limits the losses that can be deducted from income which are attributable to hobbies and other not-for-profit activities. Generally, losses which occur in ''for-profit'' activities are not limited and can be used to offset other income from other activities. But the § 183 limitation curtails those deductions when the activity is deemed a hobby.
==Application==

The hobby loss rule breaks down into four requirements: not engaged in for profit, deductions otherwise allowable, sections 162 and 212 would have applied, but only up to the corresponding gains.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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