You determine whether all of your investment is 'at-risk' if you are liable for the repayment of any debt. If you do not have funds that were borrowed from family or friends for which there is no recourse or debt instrument, then you might have amounts that are NOT considered at-risk.
- An investor's at-risk basis is calculated by combining the amount of the investor's investment in the activity with any amount that the investor has borrowed or is liable for with respect to that particular investment.
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