Question: The at - risk rules do not apply to A corporation with five or fewer individuals owning more than 5 0 % during the last

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

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