CONFIDENTIAL,CORPORATE,TAX SHELTERS,US LAW,LEGAL INFORMATION INSTITUTE,JUMP,NAVIGATION,CORNELL LAW,CORNELL,SUPPORT,SEARCH,WHO WE ARE,WHAT WE DO,PAYS,CONTACT,THE LAW,CONSTITUTION,SUPREME COURT,CODE,FEDERAL,RULES,FEDERAL RULES OF APPELLATE,PROCEDURE,FEDERAL RULES OF CIVIL,FEDERAL RULES OF CRIMINAL,FEDERAL RULES OF EVIDENCE,FEDERAL RULES OF BANKRUPTCY,C,LAW,JURISDICTION,STATE LAW,UNIFORM LAWS,FEDERAL LAW,WORLD,LAWYER,DIRECTORY,LEGAL,ENCYCLOPEDIA,BUSINESS LAW,CONSTITUTIONAL LAW,CRIMINAL LAW,FAMILY LAW,EMPLOYMENT LAW,MONEY,FINANCES,HELP,GIVE,SPONSOR,ADVERTISE,CREATE,PROMOTE,JOIN,TITLE 26,CHAPTER,INFORMATION,RETURNS,SECTION 301,AUTHORITIES,RULEMAKING,GENERAL,SECTION,TAX SHELTER,SUBJECT TO,REQUIREMENTS,TRANSACTION,PURPOSE,THE STRUCTURE,AVOIDANCE,EVASION,INCOME TAX,PARAGRAPH,DIRECT,POTENTIAL,CONDITIONS,CONFIDENTIALITY,FEES,IN EXCESS,OF 10,AGGREGATE,SECTION 3,REFERENCES,TERM,FACTUAL,ELEMENTS,RELEVANT,TAX,INVESTMENT,ENTITY,PLAN,STEPS,SIMILAR,CONSEQUENCES,STRATEGY,RECEIPT,OPINION,WHETHER,MUST,CONSTRUED,REGISTRATION,BENEFITS,CORPORATION,FOREIGN,TRANSACTIONS,STRUCTURED,OR 3,NEED,GROSS INCOME,GAIN,TAX CREDITS,THE ABSENCE,BASIS,PROPERTY,STATUS,INCOME TAXATION,REDUCE,TAXPAYERS,LIABILITY,AMOUNT,TIMING,CHARACTER,ITEM,INCOME,EXPENSE,LOSS,CREDIT,THE INTERNAL REVENUE SERVICE,IRS,DETERMINED,TAX AVOIDANCE,IDENTIFIED,NOTICE,REGULATION,PUBLISHED,GUIDANCE,DATE,PARAGRAPHS,SHALL,EVENTS,WITH RESPECT TO,FOR SALE,GENERALLY,BECOMING,PREVIOUSLY,PRODUCE,THE INTENDED,RESULTS,PROMOTER,PERSON,PRESENTED,UNLESS,DETERMINES,THE POTENTIAL,ORDINARY,COURSE,BUSINESS,CONSISTENT,CUSTOMARY,COMMERCIAL,PRACTICE,ACQUISITION,DISPOSITION,RESTRUCTURING,CHANGE,OWNERSHIP,CONTROL,ENGAGED,RECAPITALIZATION,CAPITAL,THE TAXPAYERS,OUT IN,GENERALLY ACCEPTED,UNDERSTANDING,TAKING,ACCOUNT,COMBINATION,INTERNAL REVENUE CODE,MINIMUM,PERIOD OF TIME,EXIST,CANNOT,DETERMINE,STRUCTURE,THE PUBLIC,DOMAIN,SUFFICIENT,PERIOD,KNOWLEDGEABLE,REASONABLE,OPPORTUNITY,EVALUATE,MERE,FACT,THAT ONE,ADVICE,THE EFFECT,SHOULD,SUSTAINED,SATISFY,THE CASE,TAX LAW,DENIAL,ONLY IF,MEET,THE STANDARD,THUS,STANDARD,POSITION,ARGUABLE,CLAIM,COMPONENT,UNREASONABLE,STATUTE,LEGISLATIVE HISTORY,ADMINISTRATIVE GUIDANCE,JUDICIAL DECISIONS,PRINCIPLES,APPLICATION,GREGORY V HELVERING,NATURE,DEPEND,PERCENTAGE,QUANTITATIVE ASSESSMENT,LIKELIHOOD,THE TAXPAYER,PREVAIL,REQUESTS,UNCERTAIN,CLASSIFIED,REQUEST,FULLY,FACTS,PERSONS,OBLIGATION,REGISTER,SUSPENDED,PENDING,SUBSEQUENTLY,ISSUANCE,SIXTY,DAYS,THE ALTERNATIVE,ACCORDANCE,APPEND,STATEMENT,FILED,EXAMPLE,THE EXAMPLE,FINANCIAL INSTRUMENTS,THE FINANCIAL,INSTRUMENTS,EQUITY,FINANCIAL ACCOUNTING,DEBT,RISE,INTEREST,PRESENT,METHOD,RAISING,THE UNUSUAL,THE COMBINATION,AVAILABLE,ISSUERS,COMBINATIONS,DENY,ANALYSIS,APPLY,THE FACTS,CIRCUMSTANCES,DETERMINING,PRIOR,PARTIES,DISCLOSURE,LIMITED,MANNER,EXPRESS,AGREEMENT,BENEFIT,LEGALLY BINDING,CLAIMED,KNOWS,REASON,KNOW THAT,OFFEREE,EXCLUSIVE,PARTY,SECURITIES LAW,NECESSARY,SECURITIES LAWS,MERGERS AND ACQUISITIONS IN,TAX FREE,HISTORIC,ASSETS,INVESTMENT COMPANY,DEFINED,PUBLICLY TRADED,ACTIVE,TRADE,ACQUIRER,CONTINUE,PERCENT,STOCK,DISCLOSE,ANNOUNCEMENT,DISCUSSIONS,EXECUTION,ENTER,EXCEPTION,ABILITY,CONSULT,TAX ADVISOR,INDEPENDENT,INVOLVED,PRESUMPTION,WRITTEN,AUTHORIZATION,TO EACH,EMPLOYEE,REPRESENTATIVE,AGENT,KIND,MATERIALS,OPINIONS,RELATED,EXCEPT,CASES,IMMEDIATELY,COMMENCEMENT,30 DAYS,THE DAY,EXCLUSIVE OR,CONSIDERATION,TAKEN,CONTINGENT,ARRANGING,PAID,THE OTHER,OFFERING,THE SHELTER,FEBRUARY 28,SPECIAL,RULE,THE NEXT,PREVIOUS,FILE,USED TO,THE TREATMENT,PLANS,SINGLE TAX,SHELTER,CONTRAST,REQUIREMENT,SINGLE FORM,MATERIAL,CHANGES,CONNECTION,ARE TO,OTHER MEMBERS OF,GROUP,MEANING,DEFINITION OF,ORGANIZER,ANY OTHER PERSON,ORGANIZATION,MANAGEMENT,OR 70,THE RULES,DISCUSS,PARTICIPATION,90 DAYS,BEGINNING,DISCUSSING,WRITING,FROM ONE,UNITED STATES PERSON,DISCUSSION,PROPOSAL,DISCUSSED,THE AGREEMENT,CONDUCTED,INTERMEDIARY,ACTING,BEHALF,EMPOWERED,COMMIT,FIRST PERSON,FOREIGN CORPORATION,PARTNERSHIP,APPEARS,ADDITION,CONSTRUCTIVE,TREATING,OWNED,THE LAST SENTENCE,BENEFICIARY,TRUST,ESTATE,PRESUMED,SHOW,EFFECTIVE,DATES,SOLD,THE SALE,BINDING,CONTRACT,AS OF,APRIL 1,MAR 4,UNITED STATES CODE,STATUTES,AT LARGE,PUBLIC,LAWS,PRESIDENTIAL,DOCUMENTS,AUTHORITY,THE PARALLEL,TABLE,GOVERNMENT PRINTING OFFICE,ACCURATE,UP TO DATE,WE DO,REFRESH,DATABASE,WEEKLY,LIMITATIONS ON,ACCURACY,SITE,UNITED STATES,GOVERNMENT ORGANIZATION,EMPLOYEES,TITLE 26 INTERNAL REVENUE,CODE 1,TAX IMPOSED,INCREASING,RESEARCH,HOUSING,ENERGY,COMPUTING,ALTERNATIVE,TAXABLE INCOME,REIMBURSEMENT,MOVING,INDEBTEDNESS,PRINCIPAL,PRIVATE ACTIVITY BOND,BOND 14,FACILITY,MORTGAGE,REVENUE BONDS,BOND,VETERANS,501 C,CERTAIN,PRIVATE ACTIVITY BONDS,COST,RECOVERY SYSTEM,DEDUCTION,TAXES,DEPRECIATION,COOPERATIVE HOUSING,RETIREMENT SAVINGS,CAPITAL EXPENDITURES,CAPITALIZATION,INCLUSION,INVENTORY,COSTS,CASH METHOD OF ACCOUNTING,PUB,TITLE X,DEC 22,LONG TERM,CONTRACTS,DESIGNATED,SETTLEMENT,FUNDS,ACTIVITY,CREDITS,DOLLAR,VALUE,LIFO,SMALL BUSINESSES,LOANS,BANKS,FINANCIAL ASSISTANCE,DEVELOPMENT,EXPENDITURES,MINING,EXPLORATION,DEFINITIONS,INSURANC