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Section 183 Cases Highlight Record-Keeping Importance
Three 2025 court decisions addressed Code Section 183 (hobby loss rule), with outcomes highlighting the importance of record-keeping and business-like conduct in avoiding hobby loss reclassifications; one case resulted in a $15,526,029.76 judgment, including interest.
Section 183 Cases Highlight Record-Keeping Importance
Three 2025 court decisions addressed Code Section 183 (hobby loss rule), with outcomes highlighting the importance of record-keeping and business-like conduct in avoiding hobby loss reclassifications; one case resulted in a $15,526,029.76 judgment, including interest.
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