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 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 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 Related Services Related Practice Areas Tax