chevron-down Created with Sketch Beta.

Sham Partnerships and Equivocal Transactions

Corporate tax shelters proliferated during the 1990s, exploiting the flexible partnership tax rules of Subchapter K to defer or eliminate tax on hundreds of billions of dollars of corporate income. ...

Karen C. Burke and Grayson M.P. McCouch

Access Exclusive Benefits

Members unlock unlimited content, networking opportunities, publications and more.

  • Taxation Section
Join Member Group