AT-RISK RULES
at-risk rules,n. pl. Statutory limitations of a taxpayer’s deductible losses to the amount the
taxpayer could actually lose, to prevent the taxpayer from sheltering income. [Cases: Internal
Revenue 3389.][Blacks Law 8th]
at-risk rules,n. pl. Statutory limitations of a taxpayer’s deductible losses to the amount the
taxpayer could actually lose, to prevent the taxpayer from sheltering income. [Cases: Internal
Revenue 3389.][Blacks Law 8th]