STANDARDS OF TAX PRACTICE 1129 Tax Lawyer, Vol. 54, No. 4 STANDARDS OF TAX PRACTICE SUBMITTED BY THE COMMITTEE ON STANDARDS OF TAX PRACTICE: LINDA GALLER, COMMITTEE CHAIR; EVELYN ELGIN, SUBCOMMITTEE CHAIR ON IMPORTANT DEVELOPMENTS* Regulations Tax Shelter Registration Proposed and Temporary Regulation section 301.6111-2T, 65 Fed. Reg. 11215 (2000) (the “February registration regulation”), implements section 6111(d) by requiring promoters to register confidential corporate tax shelters with the...