Publications Memos Go Back Revised Tax Shelter Regulations 08.02.02 The IRS has updated temporary tax shelter regulations first promulgated in February 2000. This memorandum addresses the IRS's recent update. Authors and Contacts Jonathan Cantor Partner [email protected] +1-212-455-2237 Related Insights 01.20.26 | Publications Fifth Circuit Rules That Soroban Was Incorrectly Decided and SECA Tax Exception Applies to Limited Partners With Limited Liability Regardless of Activities 12.15.25 | Publications IRS Releases Final and Proposed Regulations Under Section 892 10.21.25 | Publications IRS Releases Proposed Regulations Under Section 897 on Domestically Controlled REITs Related Services Related Practice Areas Tax