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activity
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activity

In physics, number of particles emitted in one second by a radioactive source. The term is used to describe the radioactivity or the potential danger of that source. The unit of activity is the becquerel (Bq), named after the French physicist Henri Becquerel, who discovered radioactivity.



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? Mentioned in ? References in periodicals archive
 
When applying this recharacterization rule, the gross rental activity income for a tax year includes any passive activity gross income (determined without regard to the recharacterization rules) that is income for the year from the rental or disposition of the property; see Regs.
Renting property to an LLC by Ellentuck, Albert B. / The Tax Adviser
Accordingly, the debt forgiveness income is characterized as passive activity gross income that can be offset only by passive activity deductions.
Income tax consequences of real estate foreclosures by Knight, Lee G. / Journal of Accountancy
731(a) gain recognized by nonmaterial participants will be treated as passive activity gross income and netted against their passive activity suspended losses, according to Rev.
Conversion of C corporation into an LLC by Polakov, Adam / The Tax Adviser
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