# Rules for Certain Rental Real Estate Activities
> **IRS** · Final regulations. · Published 1995-12-22 · Effective 1995-01-01 · 60 FR 66496
## Document
- **Document number:** 95-30872
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 60 FR 66496
- **CFR reference:** 26 CFR 1
- **Publication date:** 1995-12-22
- **Effective date:** 1995-01-01
- **Treasury docket:** TD 8645
## Abstract

This document contains final regulations providing rules for rental real estate activities of taxpayers engaged in certain real property trades or businesses. The regulations reflect changes to the law made by the Omnibus Budget Reconciliation Act of 1993, and affect taxpayers subject to the limitations on passive activity losses and passive activity credits.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1995/12/22/95-30872/rules-for-certain-rental-real-estate-activities)
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