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Title
The Definition of a Corporate Tax Shelter Under Sections 6662 and 6111 of the Internal Revenue Code.
Abstract
Focuses on the comments submitted by the Tax Executives Institute (TEI) on November 24, 1998 regarding the new definiton of the corporate `tax shelter' for purposes of the substantial understatement penalty to the United States Internal Revenue Service. Overview of the definition; Background on TEI; Information on the Taxpayer Relief Act of 1997; Arguments raised by TEI.