Abusive Tax Shelters
Listed Transactions

Listed Transaction #7  (Bull & Bear Note Transactions)

Bull & Bear Note Transactions
IRS Rev. Ruling 2000-12

LISTED TRANSACTION #7 (Bull & Bear Note Transactions)
If you believe that you may have engaged in a transaction that is the same or substantially similar to the transaction described above, Federal law may require you to disclose your and other parties' participation in any such "listed transaction" on IRS Form 8886. For more information about Federal law requirements, please contact us.