LISTED TRANSACTION # 1 (Unearned Deductions)
Backdating Plan Contributions Attributable to Compensation Earned After Year’s End
IRS Rev. Ruling 90-105
LISTED TRANSACTION # 10 (Guam Trust Strategies)
''Guam Trust Strategies''
IRS Notice 2000-61
LISTED TRANSACTION # 11 (MIDCO Deals)
MIDCO Deals (Agency & Intermediary Corp. Abuses)
IRS Notice 2001-16
(as modified by IRS Notice
LISTED TRANSACTION # 12 (Abusive 351 Transfers)
Abusive Section 351 Transfers (Using Contingent, Unmatured Liabilities)
IRS Notice 2001-17
LISTED TRANSACTION # 13 (Abusive Basis-Shifting)
Abusive Basis-Shifting Devices
Foreign Leverage Investment Portfolio (FLIP)
Offshore Portfolio Investment Strategy (OPIS)
Notice 2001-45
LISTED TRANSACTION # 14 (lasix online 7271)
Abusive Basis-Shifting Devices
Using Loan Assumption Agreements (CARDs)
Notice 2002-21
LISTED TRANSACTION # 15 (Abusive Notional Principal Contract)
Abusive Uses of a Notional Principal Contract to Create
Timing and Character Whipsaws Against the IRS
IRS Notice 2002-35
LISTED TRANSACTION # 16 (Abusive Straddles)
Abusive Straddles
IRS Notice 2002-50 (Partnership Straddles)
IRS Notice 2002-65 (Pass-Through Entity Straddles)
IRS Notice 2003-54 (Common Trust Fund Straddles)
LISTED TRANSACTION # 17 (LILO)
Lease-In/Lease Out (LILO) Transactions
IRS Rev. Ruling 2002-69
LISTED TRANSACTION # 18 (DE-LISTED)
Abusive Producer Owned Reinsurance Companies (PORCs)
IRS Notice 2002-70
LISTED TRANSACTION # 19 (Abusive Use of ESOP/S Corp)
Abusive Use of ESOP/S Corp. Arrangements to
Avoid Anti-Abuse Section 409(p) Effective Date
IRS Rev. Ruling 2003-6
LISTED TRANSACTION # 2 (Abusive Welfare Plans)
Certain Trusts Purporting to be Multiple Employer
IRS Notice 95-34
LISTED TRANSACTION # 20 (Employee Leasing)
Abusive Offshore Employee Leasing Arrangements
IRS Notice 2003-22
LISTED TRANSACTION # 21 (Abusive Collectively-Bargained Funds)
Abusive Collectively-Bargained Welfare Benefit Funds
Exempted from IRC Section 419/419A Limits
IRS Notice 2003-24
LISTED TRANSACTION # 22 (Abusive Sales of Options to FLPs)
Abusive Option Sales to FLPs/Related Parties
IRS Notice 2003-47
LISTED TRANSACTION # 23 (Lease-Stripping)
LEASE-STRIPPING
IRS Notice 2003-55
LISTED TRANSACTION # 24 (''CLAS'')
"Contested Liability Acceleration Strategies" (CLAS)
IRS Notice 2003-77
LISTED TRANSACTION # 25 (Foreign Currency Option Contract)
Abusive Offsetting Foreign Currency Option Contract Transactions
IRS Notice 2003-81
LISTED TRANSACTION # 26 (Roth IRA)
Abusive Roth IRA Transactions
IRS Notice 2004-8
LISTED TRANSACTION # 27 (Abusive Use of ESOP/S Corp Ownership)
Abusive Use of ESOP/S Corp. Ownership
Arrangements Aimed at Bypassing Synthetic Equity Rules
IRS Rev. Ruling 2004-4
LISTED TRANSACTION # 28 (Abusive 412(i) Plans)
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IRS Rev. Ruling 2004-20
LISTED TRANSACTION # 29 (Abusive Foreign Tax Credit Transactions)
Abusive Foreign Tax Credit Transactions
IRS Notice 2004-20
LISTED TRANSACTION # 3 (ASA Investerings)
Abusive Uses of Partnerships in Transactions
Substantially Similar to the Transactions at Issue in
ASA Investerings Partnership v. IRS
ACM Partnership v. IRS
LISTED TRANSACTION # 30 (Abusive S Corporation Income Shifting)
Abusive S Corporation Income Shifting
Arrangements (SC2)
IRS Notice 2004-30
LISTED TRANSACTION # 31 (Abusive Partnership Intercompany)
Abusive Partnership Intercompany Financings
IRS Notice 2004-31
LISTED TRANSACTION # 32 (Listed Transaction (LT #32))
SILOs and Other Sale-Leasebacks (with Economic Defeasance)
IRS Notice 2005-13
LISTED TRANSACTION # 33 (Abusive Loss Importation Transaction )
Using Check-the-Box Regulations
IRS Notice 2007-57
LISTED TRANSACTION # 34 (Abusive Trust Arrangements)
Utilizing Cash Value Life Insurance Policies Purportedly to Provide Welfare Benefits
2007-83
LISTED TRANSACTION # 35 (Distressed Asset Trust Transactions)
DATs
Notice 2008-34
LISTED TRANSACTION # 4 (Abusive CRUT & CRATs)
Short-term Charitable Remainder Trusts
LISTED TRANSACTION # 5 (BOSS)
''BOSS'' (Bond-and-Option Sales Strategy)
LISTED TRANSACTION # 6 (Fast-Pay Stock Arrangements)
Fast-Pay Stock Arrangements
Treasury Regs. Section 1.7701(l)-3
LISTED TRANSACTION # 7 (Bull & Bear Note Transactions)
Bull & Bear Note Transactions
IRS Rev. Ruling 2000-12
LISTED TRANSACTION # 8 (can i buy januvia online drugs michigan)
can i buy januvia online drugs michigan
Notice 2000-44
LISTED TRANSACTION # 9 (Abusive Uses of S: 1.83-6)
Improper Use of a Subsidiary to Satisfy Parent's
Stock-Based Compensation Obligations
IRS Notice 2000-60
