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 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