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STANDARDS OF TAX PRACTICE 1165 Tax Lawyer, Vol. 56, No. 4 STANDARDS OF TAX PRACTICE SUBMITTED BY THE COMMITTEE ON STANDARDS OF TAX PRACTICE: DONALD P. LAN, COMMITTEE CHAIR; EVELYN ELGIN, SUBCOMMITTEE CHAIR ON IMPORTANT DEVELOPMENTS* Legislation Section 6103 was amended to provide for disclosure of tax return information relating to terrorist activities, effective as of Jan 23, 2002. I.R.C. § 6103(i)(3)(C). Regulations Tax Shelters On March 20, 2002, Treasury released its Plan to Combat Abusive...

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