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 05.30.25 | Publications Tax Court Finds Management Company Limited Partners Do Not Qualify for the Self-Employment Tax Exception 05.28.25 | Publications House Bill Would Eliminate Tax Credits for Most Future Clean Energy Projects 01.17.25 | Publications Treasury Proposes Section 162(m) Regulations to Effect Increase in Number of “Covered Employees” Starting in the 2027 Tax Year Related Services Related Practice Areas Tax