Recognized Abusive and Listed Transactions - LB&I Tier I Issues in Alphabetical Order
IMPORTANT NOTICE: As of August 17, 2012, the Issue Tiering Process is no longer in effect, per directive from LB&I Commissioner Heather C. Maloy. Tiered Issue pages and resources will remain on the IRS.GOV website temporarily for historical / reference purposes only.
- §§302/318 Basis Shifting - Notice 2001-45
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- §461(f) Contested Liabilities - Notice 2003-77
- Abusive Charitable Remainder Trusts - Treasury Reg. 1.643(a)-8
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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
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Collectively Bargained Welfare Benefit Funds - Notice 2003-24
- Common Trust Fund Straddles - Notice 2002-50
- Contingent Liabilities - Notice 2001-17
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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
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Distressed Asset Debt - Trust Variation (DAD Trust) - Notice 2008-34
- Foreign Tax Credit Intermediary - Notice 2004-20
- Guam Trust - Notice 2000-61
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Intercompany Financing Using Guaranteed Payments - Notice 2004-31
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Intermediary Transactions - Notice 2001-16
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Lease-In/Lease-Out or LILO - Revenue Ruling 2002-69
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Lease Strips/Inflated Basis - Notice 2003-55
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Loss Importation Transactions - Notice 2007-57
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Major/Minor Tax Avoidance Using Offsetting Foreign currency Option Contracts - Notice 2003-81
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Notional Principal Contracts (NPC) - Notice 2002-35
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Offshore Deferred Compensation Arrangements - Notice 2003-22
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Partnership Straddle - Notice 2002-50
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Pass-Through Entity Straddle - Notice 2002-65
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Pension Plans Involving Insurance Policies with Excess Benefits - Revenue Ruling 2004-20
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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
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S Corporation Tax Shelter - Notice 2004-30
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Sale-In/Sale-Out or SILO Transactions - Notice 2005-13
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Son of BOSS - Notice 2000-44
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Step Down Preferred/Fast Pay Stock - Treasury Reg. §1.7701(1)-3
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Stock Compensation Transactions - Notice 2000-60
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Transfers of Compensatory Stock Options to Related Persons - Notice 2003-47
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Voluntary Employee Beneficiary Association - Notice 95-34
