trade or business

(6) Activity in connection with trade or business or production of income To the extent provided in regulations, for purposes of paragraph (1)(A), the term “trade or business” includes— (A) any activity in connection with a trade or business, or (B) any activity with respect to which expenses are allowable as a deduction under section 212.


26 USC § 469(c)(6)

Scoping language

For purposes of this section
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