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Calculate the amount of ordinary business loss allowed for an individual materially participating in the operations of a pass-through entity with sufficient basis in the entity.
사업체 손실 공제 요건
소유자가 실질적으로 사업에 참여하고 있으며, 충분한 Basis가 있는 경우 손실 공제가 가능한지 확인하는 법.