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 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 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 Related Services Related Practice Areas Tax