Wednesday, June 01, 2005

Tax shelters

According to the May 30 Tax Notes Magazine, Eric Solomon, the acting Treasury Deputy Assistant Secretary for Tax Policy, suggests that Congress, with respect to anti-tax shelter legislation, "take a moment, take a breath, and take a look at what has happened, what is going on, and what the effect is of the legislation and the enforcement initiatives." In other words, no more legislating in the area, please, for now.
Solomon, a truly public-spirited public servant (under both Clinton and Bush, no less) whom I greatly admire, has a point. Congress has a way, when an issue is on the public agenda, of passing a flurry of responses without much overall deliberation or coordination.
The one disagreement I have with Solomon on this concerns the idea of putting the economic substance/business purpose requirement for tax shelters in the Internal Revenue Code, rather than having it just be case law. This is a problematic issue, and both the Treasury and tax practitioners have tended to oppose doing this. One reason I think it is nonetheless a good idea is that several court decisions recently have suggested a lack of understanding or acceptance of the requirement, and indeed I am told that a couple of recent decisions have cited Congress's non-enactment of the statutory rule as indicating that they shouldn't rely on it. (This is bad statutory interpretation, by the way, since non-enactment both need not indicate dislike of the requirement and is not a legislative act.)
Note, moreover, that Justice Scalia's increasingly influential "textual" and anti-purposive approach to statutory interpretation suggests that the Supreme Court might throw out the economic substance line of cases at some point if there is no hook in the Internal Revenue Code indicating that Congress wants it to stay.

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Ethan said...

Regarding economic substance codification: Do you favor a statutory definition of tax shelter, where cases on the bad side of the line are taxed and perhaps penalized? Or do you favor something more general, like a statement in the code that Knetsch, Gregory, etc. are still good law? If the first, then how do you see the definition being formulated? Are you concerned with over-inclusiveness? Note that both approaches would solve the problem of lack of acceptance, but only the first would solve the lack of understanding. I am skeptical of congress’s ability to improve understanding here, which as I understand it is the source of much of the skepticism of ES codification proposals inside and outside of government. If you take a look at the statutory proposals that have been floated, I think it’s pretty clear that the concern is valid. That is, unless over-inclusiveness doesn’t bother you.

Daniel Shaviro said...

I would just tend to say, in the conjunctive test that some circuits have used, that you need business purpose and economic substance, with maybe something in the legislative history about reasonable reading of intent. So more the general.
And the idea is really more to confirm & preserve the legal status quo than to go beyond it, although specific black letter rules in various areas are fine.

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Have you identified how the future event differs from the fantasy one? If you have then its time to make visualization work for you! Take a goal that you have been working on or would like to achieve. Nothing too far-fetched at this point please! Pick something that is possible but at the moment seems a little impractical. Once you have it form a mental image of what it would be like to have, be or do that thing or be in that experience. Remember to form it the same way you do a memory. Give it the same strength visually, in sound, feeling, taste and touch - use your mind in its natural state. All you have to do is imagine the scene.

Ok how does it differ from the scene of waking in the morning? Can you identify the differences in perspective, sound, taste, touch, feelings and what you hear?

Now there will be one other key thing that differs in the images- it is very simple but often overlooked. You know that the future event is going to happen! This is reflected in the way we experience the image. So what we are going to do is fool your subconscious mind into thinking your goal is definitely going to happen by manipulating your goal image!

Once you know what the differences are in each image begin to change the goal image so that it is seen the same way as the future event in your imagination. Place the visualized scene in exactly the same position with the same perspective as your future event.

Place it in the correct position on your time-line. You may already begin to feel that the goal is more possible. Visualise in this way everyday and you will condition your subconscious mind to manifest the experiences necessary to make your goal attainment certain.

One more thing to remember: During the day think about your goal often. This reinforces the visualization and will begin to dispel doubt from your mind. hypnosis

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Visualization is a tool that has been used for thousands of years by initiates of all the metaphysical schools. Today, it is incorporated into top athlete's daily routines and is used in business affairs frequently. It's use is wide-spread among highly successful people, either consciously or unconsciously, aware of its create power. So if it has stood the test of time and is still being used by high achievers we must come to the conclusion that it works! But has it ever worked for you?

If you answered 'yes' to the above question then you know how powerful this technique can be. If, on the other hand, you gave the more likely answer 'no' then take heart for I am about to reveal to you a sure fire way of reaching your objectives through this mostly misunderstood art.

The trouble with visualization is simple - its in its name!

When studying and contemplating the art of visualization most people have the impression that they must create visual images and make them real or life-like. Many people, in fact the majority, find this almost impossible to do. Even if they can formulate a solid picture of their objective they find it extremely difficult to sustain the image for any length of time. Either the image fades, changes or other intruding thoughts intervene.

This type of visualization is almost impossible to sustain and luckily it is not at all necessary. Why? Because it is in the subconscious mind that your visualization needs to be placed and there is good news. The subconscious mind does not know the difference between an imaginary event and a real one. Your visual image only needs to be a strong visually as any other imagined event. However, that is only half the story.

If all you had to do was just imagine stuff and your world automatically changed to reflect your imaginings this world would be full of chaos (not to mention all those creepy crawly bug-eyed monsters!). Therefore, there are a few more steps to complete before the visualization is passed to the subconscious for manifestation.

Let's try a little experiment. Remember a scene from your past that has a lot of good feelings around it. Any good memory will do, like the first time you heard the words "I love you" from your partner, an amazingly spectacular sunset, a great holiday event or your last birthday. Pick one and remember it. How clear is the image? Can you remember any sounds? What way did you feel? Is there any sense of touch, taste or smell? Identify how your memory works. Is it mostly visual, auditory, kinaesthetic or of a feeling nature?

Now we are going to create an imagined event in our lives that has the same strength and potency as that image. So relax and let's go.

Imagine something that you do everyday, something that you did yesterday, today and will do tomorrow. Let us take the example of waking up tomorrow morning. Don't try to add or take anything away, just think about it and analyse the scene. Is it dark or light? Are you lying next to someone in bed? Do you still feel tired? Has the alarm clock sounded? Are you irritable that you have to get up or full of joy at the dawn of a new day?

You will find that the imagined event is very similar to the memory with probably one key difference - your point of perspective. Is the memory behind you and the future event in front of you? Is one to the left and one to the right? Maybe they are both in front of you or the future seems to move in a clockwise direction. Whatever the perspective the thing to notice is that they are very similar in appearance.

Now imagine doing your future event a week from now, then a month from now, then six months from now. Where are those images placed? Are they moving further away, going clockwise, from left to right? This is your time-line and using it is important in visualization as you will see later.

Ok, let's imagine something that is very unlikely to happen and see where it differs from the last image.

Imagine you are sitting somewhere familiar which is extremely comfortable and relaxing to you. Now imagine that a person you know well comes up to where you are and says "hello". Imagine them telling you that they want to show you a new trick. All of a sudden they have three juggling balls. They throw them in the air and begin to juggle with ease. Then they begin to whistle one of your favourite tunes. You suddenly realize that there is a strong smell of flowers in the room and notice a vase of them just behind the juggler. Imagine laughing loudly at the scene and feeling joyful at the experience. Then the person juggling leans forward stands on leg and puts the other leg outstretched behind them. All the while still juggling and whistling. Then they begin to hop on their leg as a small bird flies over to perch on their head. Once you have the imagined event and stayed with it a few moments just let it fade.

Ok open your eyes. What was the difference between the two images? Can you spot any? Did you use more, less or roughly the same senses in your fantasy event as you did in the future one? Did you see them from different angles? Was the picture bigger in one than the other? Was the sound clearer, the feelings more acute or the smell stronger? Take some time and go back to each scene in your mind. How does the future event differ from the fantasy one? Are you looking at both from a different vantage point? Do you see yourself in the image of one but not the other? Analyse the scenes and see where they differ.

Have you identified how the future event differs from the fantasy one? If you have then its time to make visualization work for you! Take a goal that you have been working on or would like to achieve. Nothing too far-fetched at this point please! Pick something that is possible but at the moment seems a little impractical. Once you have it form a mental image of what it would be like to have, be or do that thing or be in that experience. Remember to form it the same way you do a memory. Give it the same strength visually, in sound, feeling, taste and touch - use your mind in its natural state. All you have to do is imagine the scene.

Ok how does it differ from the scene of waking in the morning? Can you identify the differences in perspective, sound, taste, touch, feelings and what you hear?

Now there will be one other key thing that differs in the images- it is very simple but often overlooked. You know that the future event is going to happen! This is reflected in the way we experience the image. So what we are going to do is fool your subconscious mind into thinking your goal is definitely going to happen by manipulating your goal image!

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One more thing to remember: During the day think about your goal often. This reinforces the visualization and will begin to dispel doubt from your mind. personal development plan

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