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> Information provided on this site is for general guidance only and is often simplified. Actual IRS procedures are complex, and taxpayers should obtain professional assistance or use IRS sources for complete information.



Introduction A brief review of the place of tax shelters in the American corporate landscape.

The Treasury's 2003 Offensive There was a kind of amnesty in 2002; and in 2003 the Treasury issued new guidance on tax sheltering.

Tax Shelter Techniques The methods that are typically used in creating tax shelters.
Developments in 2004 Although the Treasury fought on, the courts tended to back the taxpayer.
Tax-Shelters in 2005/2006 A report on Tax Shelters in 2005/2006




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