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Beware the Inadvertent Tax Shelter |
July 16, 2008
Previously published on June 2008
Congress and the IRS continue to view tax shelters with a high level of scrutiny, and to enact legislation and rules designed to limit the ability of taxpayers to take certain tax positions. One of the weapons in the IRS's arsenal is its ability to identify certain transactions as "listed transactions."
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The views expressed in this article are solely the views of the author and not Martindale-Hubbell. This article is intended for informational purposes only and is not legal advice or a substitute for consultation with a licensed legal professional in a particular case or circumstance. |
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