Your total cholesterol level is in the Desirable range, but your level of bad LDL cholesterol is High. This may mean that your level of high-density lipoprotein (HDL), or good cholesterol, is too low. It is best to have a high level of good HDL and a low level of bad LDL. Low-density lipoproteins (LDL). 2  This is the bad cholesterol, the main cause of plaque build-up, which increases your risk for heart disease. 3  In general, the lower the number, the better. 4  But LDL cholesterol is only one part of a larger equation that measures a personâs overall risk of having a heart attack or stroke.
Topic 425 - Passive Activities â Losses and Credits. Generally, losses from passive activities that exceed the income from passive activities are disallowed for the current year. You can carry forward disallowed passive losses to the next taxable year. A similar rule applies to credits from passive activities.
Generally, the passive activity credit for the tax year is disallowed. The passive activity credit is the amount by which the sum of all your credits subject to the passive activity rules exceed your regular tax liability allocable to all passive activities for the tax year.Credits that are included in figuring the general business credit are subject to the passive activity rules.f your gross income from all significant participation passive activities is more than your deductions from those activities, a part of your net income from each significant participation passive activity is treated as nonpassive income.