Topics

• How to recognize an abusive tax shelter,
• Rules enacted by Congress to curb tax shelters,
• Investors' reporting requirements, and
• Penalties that may apply.

Useful Items

Publication

• 538   Accounting Periods and Methods
• 556   Examination of Returns, Appeal Rights, and Claims for Refund
• 561   Determining the Value of Donated Property
• 925   Passive Activity and At-Risk Rules

Form (and Instructions)

• 8271   Investor Reporting of Tax Shelter Registration Number
• 8275   Disclosure Statement
• 8275-R   Regulation Disclosure Statement

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