Changing the Calculus: Making Tax Shelters Unprofitable (35Th Annual Spring Symposium and State Tax Program)
National Tax Journal 2005, Sept, 58, 3
National Tax Journal
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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.
- 2,99 €
- Category: Business & Personal Finance
- Published: 01 September 2005
- Publisher: National Tax Association
- Print Length: 25 Pages
- Language: English