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Library of Congress Cataloging-in-Publication Data

Rostain, Tanina.

Confidence games : lawyers, accountants, and the tax shelter industry / Tanina Rostain and Milton C. Regan, Jr.

   p.  cm.

Includes bibliographical references and index.

ISBN 978-0-262-02713-7 (hardcover : alk. paper)

ISBN 978-0-262-32317-8 (retail e-book)

1. Tax shelters—United States—History. 2. Tax shelters—Law and legislation—United States—History. 3. Corporations—Taxation—United States—History. 4. Taxation— Moral and ethical aspects—United States—History. I. Regan, Milton C. II. Title.

HJ4653.T38R67 2014

336.2ʹ06—dc23

2013034776