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Abusive Tax Shelters and Transactions
Official information from the Internal Revenue Service (IRS) concerning abusive tax shelters, including tax law provisions, notices about specific tax shelters (such as "Son of Boss," lease in/lease out, and basis-shifting transactions), details about initiatives to identify and resolve abusive tax shelters, and related information.
http://www.irs.gov/businesses/corporations/article/0,,id=97384,00.html
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