Publications Memos Go Back Revised Tax Shelter Regulations 02.20.04 This memorandum explains the tax shelter rules as revised by the IRS. Authors and Contacts Jonathan Cantor Partner [email protected] +1-212-455-2237 Related Insights 07.08.25 | Publications President Trump Signs Legislation Enacting Phased Elimination of Federal Tax Credits for New Clean Energy Projects; Directs Treasury to “Strictly Enforce” Credit Termination for Solar and Wind Facilities 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 Related Services Related Practice Areas Tax