Changing the Calculus: Making Tax Shelters Unprofitable (35Th Annual Spring Symposium and State Tax Program)
National Tax Journal 2005, Sept, 58, 3
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Publisher Description
INTRODUCTION Taxpayers and professionals alike found tax shelters profitable in the late 1990s. Taxpayers garnered large tax savings, and professionals earned sizable fees from related services, with little offsetting downside. Over the last several years, Congress, Treasury and the IRS adopted a series of measures to attack tax shelters. This article describes how, economically, these measures discourage participation in tax shelters. This article also identifies gaps that remain.
GENRE
Business & Personal Finance
RELEASED
2005
September 1
LANGUAGE
EN
English
LENGTH
25
Pages
PUBLISHER
National Tax Association
SELLER
The Gale Group, Inc., a Delaware corporation and an affiliate of Cengage Learning, Inc.
SIZE
285.2
KB
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