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ATAT - Abusive Tax Avoidance Transaction
(Tax Law)
The IRS is engaged in extensive efforts to curb abusive tax shelter schemes and transactions. The Tax Exempt and Governmental Entities Division of the IRS, including the office of Employee Plans, participates in this IRS-wide effort by devoting substantial resources to the identification, analysis, and examination of abusive tax shelter schemes and promotions.
Source : Internal Revenue Service - United States Department of Treasury
Language : English