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 and accountants involved in common business transactions. This article is meant to help tax practitioners navigate these complicated…
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