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 06.24.25 | Publications Senate Bill Pulls Some Punches, but Would Still Phase Out Tax Credits for Future Clean Energy Projects 06.18.25 | Publications The Senate Finance Committee’s Proposed Section 899 Would Increase Taxes on Certain Foreign Individuals and Entities Majority-Owned by Such Individuals 05.30.25 | Publications Tax Court Finds Management Company Limited Partners Do Not Qualify for the Self-Employment Tax Exception Related Services Related Practice Areas Tax