Suspended passive losses become deductible in the year in which there is a complete disposition of the property in a fully taxable event to an unrelated party. The fact that the losses remained suspended during the years of personal use does not erase them; the losses become deductible in the year of sale without regard to passive activity income.
A joint tenancy in real property in the name of both husband and wife. On the death of one tenant, the survivor receives entire interest.