Question: The at - risk rules do not apply to A . A closely held corporation for which 5 0 % or more of its gross
The atrisk rules do not apply to
AA closely held corporation for which or more of its gross receipts are from equipment leasing.
BExploring for oil and gas resources.
CThe holding of real property placed in service in the current year.
DA corporation with five or fewer individuals owning more than during the last half of the year.
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