H.R. 3650 · 108th Congress

Tax Shelter Transparency and Enforcement Act

Stage: In committee
Sponsor: Rahm Emanuel
Introduced: 2003-11-25
Latest action: 2003-11-25 · Introduced in House

Subjects

Congress

Department of the Treasury

Taxation

Civil actions and liability

Law

Commerce

Taxation of foreign income

Business records

Administrative remedies

Government Operations and Politics

Crime and Law Enforcement

Congressional reporting requirements

Finance and Financial Sector

Income tax

Tax deductions

Foreign Trade and International Finance

Fraud

Tax administration

Tax evasion

Antitrust law

Government paperwork

Investors

Housing and Community Development

Corporate reorganizations

Foreign corporations

Administrative procedure

Lawyers

Trusts and trustees

Tax credits

Accounting

Fines (Penalties)

Injunctions

Corporation directors

Affiliated corporations

Confidential communications

Profit

Subsidiary corporations

Corporate finance

Tax shelters

Corporation taxes

Foreign banks and banking

Investments

Executives

Loan defaults

Tax returns

Interest

Punitive damages

Depreciation and amortization

Losses

Partnerships

Stocks

Stockholders

Leases

Limitation of actions

Valuation

Liability insurance

Information disclosure (Securities law)

Taxpayers

Tax penalties

Tax consultants

Corporate debt

Legal ethics

Secondary mortgage market

Tax liens

Tax preparers

Chief executive officers

Real estate investment

Home equity conversion