The Kingdom of PAL: a Parable of Tax Shelters and the Passive Activity Loss Rules

Daniel S. Goldberg, University of Maryland School of Law

Document Type: Article

Published in Tax Notes, v. 51, no. 2, April 15, 1991, p. 225-230.

Recommended Citation

Goldberg, Daniel S., "The Kingdom of PAL: a Parable of Tax Shelters and the Passive Activity Loss Rules" (1991). All Faculty Publications. Paper 412.
http://digitalcommons.law.umaryland.edu/fac_pubs/412