... 表【企业资产的出售】（Sales of Business Property） 表【分期付款销售收入】（Installment Sale Income） 表【间接运作亏损限制】（Passive Activity Loss Limitations） ...
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passive activity loss limitations
被动活动损失限制
以上为机器翻译结果，长、整句建议使用 人工翻译 。
To report your income and losses from passive activities on your tax return, use federal form 8582, Passive Activity Loss Limitations (downloads as a pdf).
FORBES: Taxes From A To Z (2013): P Is For Passive Activity Rules
These expenses may even generate a net loss, subject to the passive activity limitations of Section 469.
FORBES: Tax Lesson Of The Day: No Good Can Come From Letting Your In-Laws Mooch Off Of You
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