Examining the history of the back-and-forth between taxpayers and the Internal Revenue Service over income shifting helps us gain a clearer idea of what isn’t possible and what’s required to be able to shift income successfully today. Indeed, some techniques that seemingly were eliminated might not be dead yet, as we’ll see. I won’t be discussing any international tax or consolidated return issues, other than to acknowledge that there are income-shifting benefits in many of these arrangements
All access premium subscription
Please Log in if you are currently a Trusts & Estates subscriber.
If you are interested in becoming a subscriber with unlimited article access, please select Subscription Options below.
Questions about your account or how to access content?
Contact: [email protected]