Regulation & law · 22/10/2002Updated: 10/17/2026 · 1 min read
Temporary Regulations to Maintain List of Investors in Potentially Abusive Tax Shelters
Summary
The IRS has issued temporary regulations requiring organizers and sellers of potentially abusive tax shelters to maintain and report lists of investors, in an effort to combat tax evasion and abuse.
Original source language: Federal Register — All DocumentsOpen original release →