Tax Shelter Issues and Issue Owners
Abusive Charitable Remainder Trusts - §1.643(a)-8
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SB/SE
Abusive Trust Arrangements Utilizing Cash Value Life Insurance Policies Purportedly to Provide Welfare Benefits - Notice 2007-83
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SB/SE
ASA Investering Partnership v. Commissioner
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LB&I Counsel
§§ 302/318 Basis Shifting - Notice 2001-45
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Issue Owner Executive Sergio Arellano, Director, RFPH
§461(f) Contested Liabilities - Notice 2003-77
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Issue Owner Executive Keith Jones, Director, NRC
Certain Accelerated Deductions for Contributions to a Qualified Cash or Deferred Arrangement or Matching Contributions to a Defined Contribution Plan - Revenue Ruling 90-105
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Issue Owner Executive Sunita Lough, Acting Deputy Director, PFTG
Collectively Bargained Welfare Benefit Funds - Notice 2003-24
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SB/SE
Common Trust Fund Straddles - Notice 2003-54
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Issue Owner Executive Steve Whiteaker, DFO East, HMT
Contingent Liabilities - Notice 2001-17 - IRC §351
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Issue Owner Executive Keith Jones, Director, NRC
Contributions to Roth IRA - Notice 2004-8
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SB/SE
Corporate Distributions of Encumbered Property (BOSS) Notice 99-59
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Issue Owner Executives Cheryl Claybough, Director, PFTG
Custom Adjustable Rate Debt (CARD) - Notice 2002-21
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Issue Owner Executive Keith Jones, Director, NRC
Debt Straddles - Revenue Ruling 2000-12
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Issue Owner Executives Cheryl Claybough, Director, PFTG
Distressed Asset Debt - Trust Variation (DAD Trust) – Notice 2008-34
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Issue Owner Executive - Steve Whiteaker, DFO East, HMT
Foreign Tax Credit Intermediary - Notice 2004-20 - Foreign Tax Credit TA
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Issue Owner Executive - Lori L. Nichols, Director, International Compliance, Strategy and Policy
Guam Trust - Notice 2000-61
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Issue Owner Executives Cheryl Claybough, Director, PFTG
Intercompany Financing Using Guaranteed Payments - Notice 2004-31
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Issue Owner Executives Cheryl Claybough, Director, PFTG
Intermediary Transactions - Notice 2001-16
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Issue Owner Executive Patricia Chaback, Director, CTM
Lease-In/Lease-Out or LILO - Revenue Ruling 2002-69
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Issue Owner Executive Walter Harris, Director, FinSvc
Lease Strips/Inflated Basis - Notice 2003-55
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Issue Owner Executive Patricia Chaback, Director, CTM
Loss Importation Transactions - Notice 2007-57
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Issue Owner Executive - Rosemary Sereti, Acting DFO Manhattan, FinSvc
Major/Minor Tax Avoidance Using Offsetting Foreign Currency Option Contracts - Notice 2003-81
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Issue Owner Executive Patricia Chaback, Director, CTM
Notional Principal Contracts (NPC) - Notice 2002-35
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Issue Owner Executive Patricia Chaback, Director, CTM
Offshore Deferred Compensation Arrangements - Notice 2003-22
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SB/SE
Partnership Straddle - Notice 2002-50
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Issue Owner Executive Steve Whiteaker, DFO East, HMT
Pass-Through Entity Straddle - Notice 2002-65
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Issue Owner Executive Steve Whiteaker, DFO East, HMT
Pension Plans Involving Insurance Policies with Excess Benefits - Revenue Ruling 2004-20
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TE/GE
Prohibited Allocations of Employer Securities in an S Corporation (ESOP) - Revenue Ruling 2003-6
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TE/GE
S Corporations ESOP - Revenue Ruling 2004-4
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TE/GE
S Corporation Tax Shelter - Notice 2004-30
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Issue Owner Executive Keith Jones, Director NRC
Sale-In/Lease-Out or SILO Transactions - Notice 2005-13
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Issue Owner Executive Walter Harris, Director, FinSvc
Son of BOSS - Notice 2000-44
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Issue Owner Executive Sergio Arellano, Director, RFPH
Step Down Preferred/Fast Pay Stock §1.7701(1)-3
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Issue Owner Executives Cheryl Claybough, Director, PFTG
Stock Compensation Transactions - Notice 2000-60
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Issue Owner Executives Cheryl Claybough, Director, PFTG
Transfers of Compensatory Stock Options to Related Persons - Notice 2003-47
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Issue Owner Executive Walter Harris, Director, FinSvc
Voluntary Employee Beneficiary Association - Notice 95-34
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SB/SE