# At-Risk Limitations; Interest Other Than That of a Creditor
> **IRS** · Final regulations. · Published 2004-05-03 · Effective 2004-05-03 · 69 FR 24078
## Document
- **Document number:** 04-10010
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 69 FR 24078
- **CFR reference:** 26 CFR 1
- **Publication date:** 2004-05-03
- **Effective date:** 2004-05-03
- **Treasury docket:** TD 9124
## Abstract

These regulations finalize the rules relating to the treatment, for purposes of the at-risk limitations, of amounts borrowed from a person who has an interest in an activity other than that of a creditor or from a person related to a person (other than the borrower) with such an interest. These regulations affect taxpayers subject to the at-risk limitations and provide them with guidance necessary to comply with the law.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2004/05/03/04-10010/at-risk-limitations-interest-other-than-that-of-a-creditor)
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