ular tax) and $196,6=1 (alt min) would not be carried back to 2013 and would be carried over to 2015= (no capacity to absorb in 2013 for regular and alt min p=rposes). All passive category cre=its were utilized in 2013 and 2014. Any unused passive category credit of $143,307 from 2015 would be carried back

ular tax) and $196,6=1 (alt min) would not be carried back to 2013 and would be carried over to 2015= (no capacity to absorb in 2013 for regular and alt min p=rposes). All passive category cre=its were utilized in 2013 and 2014. Any unused passive category credit of $143,307 from 2015 would be carried back