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participate
(redirected from participates)

    Also found in: Dictionary/thesaurus 0.04 sec.

participate v. to invest and then receive a part or share, as in business profits, payments on a promissory note, title to land, or as one of the beneficiaries of the estate of a person who has died.
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? References in periodicals archive
469-5T(a), an individual materially participates in an activity if he or she meets any of the following tests:
Benefits and drawbacks for rental real estate professionals by Matthys, Russ / The Tax Adviser
In Spain, ECYR participates in 58 wind farms in operation with
Endesa's Participated Wind Farms Generated 1,556 GWH in 2002 by Business Wire
The passive or active nature of nonseparately stated income or loss passed through by an S corporation depends on whether the shareholder materially participates in the business's operations.
Determining deductibility of passive losses by Ellentuck, Albert B. / The Tax Adviser
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