[求助]active income active loss

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书上原文如下：“按照美国国税局的规定，积极参与企业管理的业主能够获得‘积极收入’（active income ），或者是招致‘积极损失’(active loss)”

此处active income我用google搜索了一下，找到一个这样的解释“Income for which services have been performed. This includes wages, tips, salaries, commissions and income from businesses in which there is material participation.”

但是active loss遍寻不着，请高人指点着两个定义，还有，美国国税局对此有何规定呢？ 

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关键词：Active Income loss Come ACT loss Income Active

A taxable loss can offset earned income, if you can be considered "active" in your investment.

The IRS has several criteria for being "active", including stuff like if you are personally liable for the debt, do you make decisions regarding operation, how many hours you spend managing, stuff that shows you really do have an "active" role.

If you are "active" in the investment, and your property generates a taxable loss, it is called an "active loss." Active income (your regular income) can only be offset by active losses.

gejg  金钱 +20  魅力 +10  该回答很好，予以奖励 2009-2-28 4:29:00

非常感谢楼上的帮忙，大致了解意思，不过能不能举出实例，如何抵消？到底是如何规定的呢？

再次感谢~