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abusive tax shelter

   Also found in: Acronyms 0.07 sec.
Abusive tax shelter
A limited partnership that the IRS judges to be claiming tax deductions illegally.
abusive tax shelter
A tax shelter in which an improper interpretation of the law is used to produce tax benefits that are disproportionate to economic reality.


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The new figures were disclosed by three senior members of the Franchise Tax Board's abusive tax shelter unit who said these taxpayers may also be on the hook for another $125 million in penalties.
Audit issues by Los Angeles Business Journal
The regulations were developed to curb abusive tax shelter opinions.
Circular 230: is the hysteria over? by MacIvor, Alexis A. / Tax Executive
Some tax-exempt groups have been acting as "accommodation parties" in abusive tax shelters.
U.S. Charity abuses eyed by congress by Community Action
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