The new corporate tax shelter regulations

Article Abstract:

The author discusses IRS proposed and temporary regulations aimed at addressing corporate tax shelters which include disclosure requirements concerning registration and information returns.

Disclosure (Taxation), Information returns

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Renewed attack on corporate tax shelters

Article Abstract:

The Clinton Administration's 2000 budget proposal again has provisions aimed at reducing the tax benefits of corporate tax shelters. Several methods of attack are planned to accomplish this aim including expanding the scope of what is considered a tax shelter, increasing penalties, eliminating the expense deduction for related tax counseling, and several attacks on specific types of transactions. Not all of these provisions will likely be enacted, but those which would remedy generally agreed upon abuses may more likely become law.

Tax evasion

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The corporate tax shelter debate: mostly talk but a little action

Article Abstract:

The debate in 1999 surrounding corporate tax shelters, which arose after the Clinton Administration made controversial proposals, is the focus of this article which includes references to modest legislative change and IRS successes in the Tax Court.

Corporate Tax Evasion & Penalties, Political aspects

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