Abusive Tax Shelters: Hearing Before the Subcommittee on Oversight of the Internal Revenue Service of the Committee on Finance, United States Senate, Ninety-eighth Congress, First Session, June 24, 1983
United States. Congress. Senate. Committee on Finance. Subcommittee on Oversight of the Internal Revenue Service
U.S. Government Printing Office, 1983 - Electronic books - 168 pages
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abusive tax shelters additional allocation allowed amount apply audit avoid basis believe beneﬁts bond borrowed capital capital gain cash Chairman charitable claim close Code collections Commissioner committee Congress continue contribution corporation cost Court deal deductions deferred Department determined discount earnings economic effect enacted examination example exchange expenses foreign funds future gain going held holding income increased individual interest Internal Revenue Code Internal Revenue Service investment investors involved issue Judge legislation liability limited loan loss method months obligation obtain ordinary income paid partnership payments penalty percent period position present problem promoters proposed provisions purchase questions received recently reduce regulations result returns rules schemes Senator GRASSLEY shares statement straddle subcommittee substantial Tax Court taxable taxpayer TEFRA term tion trading transactions Treasury treated types