1. In order to claim losses against your ordinary income, you must demonstrate active participation in the activity. Active participation entails having a role in making management decisions for the business. This requirement is less stringent than the material participation criteria applicable to real estate professionals, which is discussed separately below.
自己管理出租房就是active participation了是吧?
2.你是如何把一個網頁上的一段話定點和highlight的?
謝謝!