A way of organizing business to reduce the taxes it must pay on current earnings.
1But Mr Key said he had never used tax shelter companies.
2The tax shelter itself had already been ruled a sham by lower courts.
3He founded it as a tax shelter in the 1960s.
4Woods was the lead partner in the duo's tax shelter, established almost 14 years ago.
5They were merely availing of the section 23 tax shelter for their extensive property portfolios.
6The investment will produce a yield of 7 per cent on top of a tax shelter.
7Levin warns: "The tax shelter industry is... fundamentally different than it was a few years ago."
8COBRA was among a number of alleged tax shelter strategies subject to an IRS crackdown a decade ago.
9The Woods tax shelter was promoted by Big Four accounting firm Ernst & Young, according to court documents.
10The majority of the units were bought by investors looking for a tax shelter for their residential portfolios.
11The deal will provide a valuable tax shelter and a yield of 8 per cent for the new owners.
12The deal will give them a valuable tax shelter on top of a yield of around 8 per cent.
13In a statement on his Twitter account, Mr Carr said he was no longer involved in the K2 tax shelter.
14Wyden sent a letter to U.S. Treasury Secretary Jack Lew last month calling for the tax shelter to be closed.
15The oral argument was a rematch between two lawyers who argued a tax shelter case before the high court last year.
16The investment will provide a tax shelter on top of a yield of 7.5 per cent.