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Count Form 4835 farm rent in net investment income, and limit its losses under section 461(l) - #10076

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fix-nii-farm-rent

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Count Form 4835 farm rent in net investment income, and limit its losses under section 461(l)#10076
MaxGhenis wants to merge 9 commits into
mainfrom
fix-nii-farm-rent

Commits on Oct 10, 2026
- Count Form 4835 farm rental income in net investment income
  
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  ee0cff6
- Cite the 2025 Form 8960 instructions as one reference
  
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  32b77d3
- Update PolicyBench scenario 120 for the farm rental loss in NII
  
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  de4c4e1
Commits on Oct 11, 2026
- Limit net investment income losses to what section 461(l) allows
  
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  480c694
- Check the section 461(l) add-back against an independent reference
  
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- Describe the section 461(l) limit in the changelog
  
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- Expect the section 461(l) add-back in the estate income invariants
  
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- Keep an estate loss in the section 461(l) NII share whatever code H says
  
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- Merge upstream/main (picks up #10092)
  
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