ABUSIVE TAX SHELTERS

Transactions of Interest

  1. Contribution of Successor Member Interest to Charity
  2. The Toggling Grantor Trust
  3. Potentially Abusive Sales of REM Interests in Charitable Trusts
  4. Subpart F Income Partnership Blocker
  5. Basket Contracts
  6. Section 831(b) Micro-Captive Transactions (IRS Notice 2016-66)(NEW)