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SHELTER GAME.

Authors :
Gibeaut, John
Source :
ABA Journal. Aug2003, Vol. 89 Issue 8, p44. 7p. 3 Color Photographs.
Publication Year :
2003

Abstract

Focuses on the efforts of the U.S. Internal Revenue Service (IRS) to fight against abusive tax shelters. Plans of Congress to codify the common-law economic substance doctrine; Description of abusive shelters according to IRS; Details of the use of litigation by IRS. INSET: KITS TO CATCH COME-ONS.

Details

Language :
English
ISSN :
07470088
Volume :
89
Issue :
8
Database :
Academic Search Index
Journal :
ABA Journal
Publication Type :
Periodical
Accession number :
10391469