Steven R. Schneider

PRO

From Miller & Chevalier, Washington, USA

Impact of the New Anti-Tax Shelter Rules on Non-Tax Shelter Lawyers and Accountants

Written by: Steven R. Schneider, Steven R. Dixon, Miller & Chevalier Chartered, Mona L. Hymel

1.01 Introduction and Overview.

After many proposed and temporary regulations and recent legislative changes, major portions of the new anti-tax shelter rules are now final.[2] Although targeted at abuses, the regime is broad and can unexpectedly impact lawyers ...

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