From the Chair

Council Actions

From the Editor

Points to Remember

Point & Counterpoint: An Age-Old Question, Part Two

Gramm-Leach-Bililey Act

Special Report

Taxation

A Reflection on the Question of Treasury's Authority to Sanction Disreputable Opinion Practice and its Collateral Effects

In January of 2001, the Treasury Department proposed amendments to Circular 2301 to address, among other things, the perceived proliferation of corporate tax shelters. Those proposals remind me of an earlier effort by Treasury to address “tax shelters” through Circular 230. The issue of Treasury’s authority to regulate the use of tax shelter opinions...

Interview

Section Vote

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