id	keyword
taxlaw-2802	supra note
taxlaw-2802	tax
taxlaw-2802	opinion regulations
taxlaw-2802	transaction
taxlaw-2802	tax shelter
taxlaw-2802	penalty
taxlaw-2802	advice
taxlaw-2802	purpose
taxlaw-2802	circular
taxlaw-2802	opinions
taxlaw-2802	practitioner
taxlaw-2802	tax advice
taxlaw-2802	substance
taxlaw-2802	c.f.r
taxlaw-2802	shelters
taxlaw-2802	opt
taxlaw-2802	tax law
taxlaw-2802	penalties
taxlaw-2802	purpose transaction
taxlaw-2802	reliance
taxlaw-2802	taxpayer
taxlaw-2802	doctrine