From Listed Transactions | Internal Revenue Service (irs.gov) Notice 2003-81 PDF - Offsetting Foreign Currency Option Contracts (certain transactions in which a taxpayer claims…
From Listed Transactions | Internal Revenue Service (irs.gov) Notice 2002-50 PDF– Partnership Straddle Tax Shelter (transactions involving the use of a straddle, a…
abusive micro-captive transactions WASHINGTON — The Internal Revenue Service announced today the overwhelming acceptance of a time-limited settlement offer made…