The Resource IRS weapons against aggressive tax planning

IRS weapons against aggressive tax planning

Label
IRS weapons against aggressive tax planning
Title
IRS weapons against aggressive tax planning
Creator
Subject
Language
eng
Summary
The long-standing principles that taxpayers are generally free to creatively engage in tax planning is not without limits. In fact, with the creation of increasingly sophisticated and complex tax planning structures by taxpayers and tax practitioners, there has been pushback with equally strong force from tax enforcement authorities and the courts against tax planning that goes a step too far. This article explores the ethical obligations of tax professionals advising clients without overstepping the boundaries of legitimate tax planning, as well as judicial doctrines frequently employed by the Internal Revenue Service and the US courts to keep aggressive taxpayers in check
Citation source
In: Trusts & trustees. - Oxford. - Vol. 25 (2019), no. 1; p. 69-74
http://library.link/vocab/creatorName
  • Pfeifer, M.G
  • Yoon, S.J
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • aggressive tax planning
  • tax shelter
  • tax adviser
Label
IRS weapons against aggressive tax planning
Instantiates
Publication
Label
IRS weapons against aggressive tax planning
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...