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 08.05.26 | Publications IRS Notice 2026-36 on Section 4960 08.05.26 | Publications Debt-For-Equity Exchanges Developments – New FINRA Rule 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 Related Services Related Practice Areas Tax