tax shelter

(3)For purposes of this subsection, the term “tax shelter” means— (A)any enterprise (other than a C corporation) if at any time interests in such enterprise have been offered for sale in any offering required to be registered with any Federal or State agency having the authority to regulate the offering of securities for sale, (B)any syndicate (within the meaning of), and (C)any tax shelter (as defined in).

Source

26 USC § 461(i)(3)


Scoping language

None: Default is title Scope
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