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- W240319143 abstract "There is no question that the responsibilities being placed upon tax shelter promoters have been greatly increased by the Tax Reform Act '84 and the (apparent) legislative regulations written by the Department of the Treasury. The consequences of any failure to comply with these requirements can be quite severe. Both Congress and the IRS are concerned with the potential for abuse in this area, and the requirements set forth in Code Sections 6111 and 6112 and the associated regulations are but two examples of their attempt to prevent these abuses from happening, or at the very least to make it easier for the IRS to spot these potentially abusive types of shelters. It is doubtful that this will be the last word on the subject. As a consequence, anybody associated with oil and gas drilling funds or related tax shelters must be cognizant of the rapidly changing tax law in the tax shelter area." @default.
- W240319143 created "2016-06-24" @default.
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- W240319143 date "1985-03-01" @default.
- W240319143 modified "2023-09-23" @default.
- W240319143 title "Registration and list maintenance requirements for oil and gas tax shelters after the new temporary regulations" @default.
- W240319143 hasPublicationYear "1985" @default.
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