Active • Actively • Activity • Against • Alternative • Attributable • Business • Capital • Carried • Claim • Considered • Credit • Deducted • Depending • Does • Employment • Even • Form • Forward • From • Generate • Have • Hobby • Incurred • Involved • Involvement • Loss • Material • Materially • Maximum • Means • Minimum • Offset • Participate • Participates • Participation • Passive • Previous • Purposes • Regular • Rental • Self • Sporadic • State • Substantial • Tax • Treated • Used • Years • Yes