Question: The at - risk rules do not apply to A . A closely held corporation for which 5 0 % or more of its gross

The at-risk rules do not apply to
A.A closely held corporation for which 50% or more of its gross receipts are from equipment leasing.
B.Exploring for oil and gas resources.
C.The holding of real property placed in service in the current year.
D.A corporation with five or fewer individuals owning more than 50% during the last half of the year.

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