participate

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Related to participates: departing from, interfered, stupefyingly

participate in (something) (with one)

To join in some action, situation, or event (with one). They asked me if I would like to participate in the post-show discussion with the other actors. If you don't want to participate in any sports, then I'd like you to do something else that involves socializing with other kids.

participate (in something) (with someone or something)

to take part in something with someone or a group. I will not participate in this activity with you. They don't participate with our team in this contest.

References in periodicals archive ?

469-5T(a), an individual materially participates in an activity if he or she meets any of the following tests:

Benefits and drawbacks for rental real estate professionals

Documents related to corporate transactions inevitably go through several drafts before they accurately reflect the transaction in which the taxpayer ultimately participates.

Walking the tightrope: the new tax shelter disclosure regulations

The librarian who participates actively in professional associations and

Activity in professional associations: the positive difference in a librarian's career

I truly believe the love of Jesus supersedes the rules, and that if anyone participates at Mass and desires to receive Jesus, he or she should be welcome.

Make room for "behind the pillar" Catholics

The SOP would establish the borrower's accounting for a participating mortgage loan if the lender participates in any market value increases of the mortgaged real estate project, the results of operations of that project or in both.

Comments sought on EDs concerning environmental remediation, mortgage loans and ethics

1 timber held as part of a trade or business in which the taxpayer materially participates.

Tax tests for woodland owners

The regulations provide a nonexhaustive list of certain factors to be analyzed to determine whether a particular instrument participates in current earnings and liquidation proceeds, including:

Ruling sheds light on preferred-stock definition.

Hence, we recommend that registration be required not sooner than the due date (including extensions) of the return for the year in which the taxpayer participates in the tax shelter.

Proposal to require registration of confidential corporate tax shelters

469(h), a taxpayer participates in an activity materially only if he has involvement in the activity's operations on a regular, continuous and substantial basis.

LLC member not limited partner sec. 469 purposes

These rules modify the general definition of passive activities and provide that rental activities are not treated as passive for a real estate professional if he materially participates in the activity.

When not to use an LLC to own real estate

469-5T(a) states that a taxpayer will be considered as materially participating if (1) the individual participates in the activity for more than 500 hours during the year; (2) the individual's participation in the activity constitutes substantially all of the participation in the activity of all individuals for the year; (3) the individual participates in the activity for more than 100 hours during the year, which is not less than the participation of any other individual; (4) the activity is a significant participation activity (as defined in Temp.