{
  "id": "EXCL_QUALIFIED_C_CORP_ACTIVE_BUSINESS",
  "name": "Active Business Exception for Qualified C Corporations",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Non-personal holding company C corporations with at least 1 full-time management employee and 3 full-time non-owner employees for the entire year.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Automatic — computed on return",
    "forward_status": "available"
  },
  "description": "Excludes 'qualifying businesses' of C corporations from the at-risk rules, allowing the corporation to deduct losses from an active trade or business without being limited by the amount at risk.",
  "irc_reference": "IRC §465(c)(7)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}