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How Tax Shelters Work

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  • Berthelsen, Christian. "IRS, state focus on tax shelter abuse." San Francisco Chronicle. 9/17/03. http://www.sfgate.com/cgi-bin/article.cgi?file=/chronicle/archive/2003/09/17/BUG5R1OCMV1.DTL&type=business (Accessed 4/20/08)
  • Browning, Lynnley. "U.S. Wonders if Stock Deal Is Tax Abuse." New York Times. 2/11/08. http://www.nytimes.com/2008/02/11/business/11tax.html?ref=business (Accessed 4/20/08)
  • Investopedia. "Tax Shelter." http://www.investopedia.com/terms/t/taxshelter.asp (Accessed 4/20/08)
  • Investopedia. "Tax-Sheltered Annuity." http://www.investopedia.com/terms/t/taxshelteredannuity.asp (Accessed 4/20/08)
  • Investopedia. "Abusive Tax Shelter." http://www.investopedia.com/terms/a/abusive-tax-shelter.asp (Accessed 4/20/08)
  • Investopedia. "Tax Evasion." http://www.investopedia.com/terms/t/taxevasion.asp (Accessed 4/20/08)
  • Investopedia. "Tax Avoidance." http://www.investopedia.com/terms/t/tax_avoidance.asp (Accessed 4/20/08)
  • IRS. "Bulletin No. 1999-52." 12/27/99. http://www.irs.gov/pub/irs-utl/notice_1999-59.pdf (Accessed 4/23/08)
  • IRS. "Frequently Asked Questions: I am considering a tax shelter investment. How can I recognize an abusive tax shelter?" http://www.irs.gov/faqs/faq16.html (Accessed 4/20/08)
  • IRS. "IRS Collects $3.2 Billion from Son of Boss; Final Figure Should Top $3.5 Billion." 3/24/2005. http://www.irs.gov/newsroom/article/0,,id=137095,00.html (Accessed 4/20/08)
  • IRS. "Listed Abusive Tax Shelters and Transactions." http://www.irs.gov/businesses/corporations/article/0,,id=120633,00.html (Accessed 4/20/2008)
  • IRS. "Overview - Abusive Tax Schemes." http://www.irs.ustreas.gov/compliance/enforcement/article/0,,id=105820,00.html (Accessed 4/20/08)
  • IRS. "Publication 936." http://www.irs.gov/publications/p936/ar02.html (Accessed 4/23/08)
  • IRS. "What are some of the Most Common Abusive Tax Schemes?" http://www.irs.ustreas.gov/compliance/enforcement/article/0,,id=105822,00.html (Accessed 4/20/08)
  • McCoy, Kevin. "Offshore tax shelters not just for the rich." USA Today. 9/14/06. http://www.usatoday.com/money/perfi/taxes/2006-09-13-tax-shelter-usat_x.htm (Accessed 4/20/08)
  • Schnepper, Jeff. "8 types of income the IRS can't touch." MSN Money. 12/27/2007. http://articles.moneycentral.msn.com/Taxes/CutYourTaxes/8typesOfIncomeTheIRScantTouch.aspx?page=2 (Accessed 4/20/08)
  • Schnepper, Jeff. "The ultimate tax shelter: Owning your own business." MSN Money. http://articles.moneycentral.msn.com/Taxes/TaxShelters/TheUltimateTaxShelterYourOwnBusiness.aspx (Accessed 4/20/08)
  • U.S. Treasury. "TREASURY CURBS "BOSS" TRANSACTION TAX SCHEME." 12/9/99. http://www.ustreas.gov/press/releases/ls286.htm (Accessed 4/23/08)
  • Wong, Grace. "Anatomy of a tax shelter." CNNMoney.com 9/12/2005. http://money.cnn.com/2005/09/09/news/fortune500/scandal_taxshelters/index.htm (Accessed 4/20/08)
  • Yafie, Roberta C. "Clever, Effective, and Legal." Portfolio.com. 3/31/08. http://www.portfolio.com/resources/business-intelligence/2008/03/31/Income-Tax-Shelters-That-Work (Accessed 4/20/08)