What is the purpose of the at-risk rules, History

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What is the purpose of the at-risk rules

Question 1: In related-party transactions in which the related party reporting income uses the cash method and the related party taking the deduction uses the accrual method, when can the party taking the deduction deduct an expense accrued? Also, what are the examples of related parties?

Question 2: What is the purpose of the at-risk rules? What is the at-risk amount?

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History: What is the purpose of the at-risk rules

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History: What is the purpose of the at-risk rules

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