logo

TaxProf Blog

Ad: BlueJ Better Tax Answers. -Accomplish hours of research in seconds -Instantly draft high-quality communications -Verify answers using a library of trusted tax content. Learn more

Schler on Effects of Anti-Shelter Rules on Non-Shelter Tax Practice

Paul Caron
,

Tax_analysts_201 Michael Schler (Cravath, Swaine & Moore, New York) has published Effects of Anti-Shelter Rules on Non-Shelter Tax Practice, 109 Tax Notes 915 (Nov. 14, 2005), also available on the Tax Analysts web site as Doc 2005-22068, 2005 TNT 219-41.  Here is the abstract:

This article discusses the effects that certain anti-tax-shelter rules have (or would have) on a nonshelter tax practice. The author believes that antiabuse rules would not have a serious adverse effect on tax practice. However, recent requirements regarding reportable transactions and (especially) under Circular 230 have had a very burdensome effect on tax practice that appears to exceed their benefits in attacking tax shelters.

About the Author

Paul Caron Avatar
Paul Caron
Paul Caron was named Duane and Kelly Roberts Dean of Pepperdine University School of Law on June 1, 2017. Dean Caron joined the Pepperdine faculty in 2013 after serving as the Dorothy and Leonard Straus Distinguished Visiting Professor of Law in the spring semesters of 2010 through 2013. He served as Associate Dean for Research and Faculty Development at Pepperdine in 2015-2017. Before coming to Pepperdine, he was Associate Dean of Faculty and Charles Hartsock Professor of Law at the University of Cincinnati College of Law.
Ad: BlueJ Better Tax Answers. Blue J's generative AI tax research solution is transforming how tax experts work. Learn more.
Information and rates on advertising on TaxProf Blog