At-Risk Rules is a tax accounting principle that limits a taxpayer’s deductible losses from pass-through entities to the amount of capital they have actually invested and are economically liable to lose, thereby restricting deductions to those sums genuinely at risk in the enterprise.
9
Publications
560
Citations
19
Authors
14
Institutions
Publications per year
2017–2026
1
Publications
9
The Logic of Insurgent Electoral Violence
Luke N. Condra, James D. Long, Andrew Shaver et al. · American Economic Review · 2018 · 122 citations · Full text
A RATIONAL APPROACH TO THE " AT RISK" CONCEPT
P.F. Grundy · The Lancet · 1973 · 20 citations
1–5 of 9
Authors
19
- LN
1
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- JD
1
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- AL
1
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- HW
1
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- LW
1
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1–5 of 19
Institutions
14
University of Pittsburgh
Pittsburgh, United States
1 h-index
1 publications
122 citations
Cardiff University
Cardiff, United Kingdom
1 h-index
1 publications
20 citations
Murdoch University
Perth, Australia
1 h-index
1 publications
201 citations
First Affiliated Hospital of Xinjiang Medical University
Ürümqi, China
1 h-index
5 publications
65 citations
University of Otago
Dunedin, New Zealand
1 h-index
1 publications
39 citations
University of Washington
Seattle, United States
1 h-index
1 publications
122 citations
University of North Texas
Denton, United States
1 h-index
1 publications
13 citations
University of Canterbury
Christchurch, New Zealand
1 h-index
1 publications
39 citations
1–8 of 14
Venues
- Labour & Industry a journal of the social and economic relations of work
1 publications · 11 citations
1
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- Parasite
1 publications · 13 citations
1
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- American Economic Review
1 publications · 122 citations
1
h-index
- Social Studies of Science
SSS · 1 publications · 122 citations
1
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- The Lancet
1 publications · 20 citations
1
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1–5