id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-453	Jones, Darryll K.	When Charity Aids Tax Shelters	2022	60	.pdf	application/pdf	34534	1758	52	Under a Clinton administration proposal regarding corporate tax shelters, foreign parties would incur a tax liability for participating in tax shelter transactions, but if a treaty gave the foreign party tax exemption the tax liability would be collected from the domestic corporate participant. There has also been a rash of administrative guidance regarding tax shelter transactions.	cache/ftr-453.pdf	txt/ftr-453.txt