IRS Logo
Print - Click this link to Print this page

Recognized Abusive and Listed Transactions in Alphabetical Order

§§302/318 Basis Shifting - Notice 2001-45

§461(f) Contested Liabilities - Notice 2003-77

Abusive Charitable Remainder Trusts - Treasury Reg. 1.643(a)-8

Abusive Trust Arrangements Utilizing Cash Value Life Insurance Policies Purportedly to Provide Welfare Benefits - Notice 2007-83

ASA Investering Partnership v. Commissioner

Certain Accelerated Deductions for Contributions to a Qualified Cash or Deferred Arrangement or Matching Contributions to a Defined Contribution Plan - Revenue Ruling 90-105

Collectively Bargained Welfare Benefit Funds - Notice 2003-24

Common Trust Fund Straddles - Notice 2002-50

Contingent Liabilities - Notice 2001-17

Contributions to Roth IRA - Notice 2004-8

Corporate Distributions of Encumbered Property (BOSS) - Notice 99-59

Custom Adjustable Rate Debt (CARD) - Notice 2002-21

Debt Straddles - Revenue Ruling 2000-12

Distressed Asset Debt - Trust Variation (DAD Trust) - Notice 2008-34

Distressed Asset/Debt

Foreign Tax Credit Intermediary - Notice 2004-20

Guam Trust - Notice 2000-61

Intercompany Financing Using Guaranteed Payments - Notice 2004-31

Intermediary Transactions - Notice 2001-16

Lease-In/Lease-Out or LILO - Revenue Ruling 2002-69

Lease Strips/Inflated Basis - Notice 2003-55

Loss Importation Transactions - Notice 2007-57

Major/Minor Tax Avoidance Using Offsetting Foreign currency Option Contracts - Notice 2003-81

Notional Principal Contracts (NPC) - Notice 2002-35

Offshore Deferred Compensation Arrangements - Notice 2003-22

Partnership Straddle - Notice 2002-50

Pass-Through Entity Straddle - Notice 2002-65

Pension Plans Involving Insurance Policies with Excess Benefits - Revenue Ruling 2004-20

Prohibited Allocations of Employer Securities in an S corporation ESOP - Revenue Ruling 2004-04

Redemption Bogus Optional Basis

S Corporation ESOPS - Revenue Ruling 2003-6

S Corporation Tax Shelter - Notice 2004-30

Sale-In/Sale-Out or SILO Transactions - Notice 2005-13

Son of BOSS - Notice 2000-44

Step Down Preferred/Fast Pay Stock - Treasury Reg. §1.7701(1)-3

Stock Compensation Transactions - Notice 2000-60

Transfers of Compensatory Stock Options to Related Persons - Notice 2003-47

Voluntary Employee Beneficiary Association - Notice 95-34

Page Last Reviewed or Updated: 10-Feb-2014