Congress doesn't necessarily make the law work as consistently as practitioners want it to work.  This week we look at four different provisions in the Internal Revenue Code and their somewhat different view on whether "enough" is being done to get a tax benefit--for Sections 469, 179, 1362/1375 and 1402.The materials for the podcast can be found at http://edzollars.com/2007-02-17_Passive.pdf .The podcast is sponsored by Leimberg Information Services at http://www.leimbergservices.com .