print email comment close Abusive Tax Shelters and Transactions URL: http://www.irs.gov/businesses/corporations/article/0,,id=97384,00.html Description: Official information from the Internal Revenue Service (IRS) concerning abusive tax shelters, including tax law provisions, notices about specific tax shelters (such as "Son of Boss," lease in/lease out, and basis-shifting transactions), details about initiatives to identify and resolve abusive tax shelters, and related information. Publisher: Internal Revenue Service (IRS) Extra Keywords Inflated Partnership Basis Transactions Library of Congress Subject Headings: Tax administration and procedure -- United States Tax shelters Taxation -- Law and legislation -- United States LII Database Information: Record 16618 created by Jennifer English on 08/29/2005 Last modification on 08/30/2005 Published: 08/29/2005   Funding agency: California State Library LII Item ID: http://lii.org/cs/lii/view/item/16618