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  <titleInfo>
    <title>Confidence games</title>
    <subTitle>lawyers, accountants, and the tax shelter industry</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Rostain, Tanina.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Regan, Milton C.</namePart>
    <namePart type="date">1952-</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
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    <dateIssued encoding="marc">2014</dateIssued>
    <issuance>monographic</issuance>
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  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
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  <physicalDescription>
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    <extent>408 pages ; 23 cm.</extent>
  </physicalDescription>
  <abstract>The rise and fall of a tax shelter industry that enabled some of America's richest citizens to avoid paying their fair share of taxes.</abstract>
  <tableOfContents>Part I Shelters Rising; The IRS under Siege --  Why Tax Shelters Matter -- Gimme Shelters -- Part II Accounting Firms; The Skunk Works -- Watson's Choice --  Accounting for Fraud -- Dances with Wolves -- Part III Law Firms; The Texas Juggernaut -- Lowering the Bar --  Part IV The Reckoning; Turning the Tide -- The Government Closes In -- Endgame: KPMG and Jenkens. </tableOfContents>
  <note type="statement of responsibility">Tanina Rostain and Milton C. Regan, Jr.</note>
  <note>Includes index.</note>
  <note>English</note>
  <subject>
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  <subject authority="lcsh">
    <topic>Tax shelters</topic>
    <geographic>United States</geographic>
    <topic>History</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Tax shelters</topic>
    <topic>Law and legislation</topic>
    <geographic>United States</geographic>
    <topic>History</topic>
  </subject>
  <subject>
    <topic>Paraísos fiscales</topic>
    <topic>Derecho y legislación</topic>
    <geographic>Estados Unidos</geographic>
    <topic>Historia</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Corporations</topic>
    <topic>Taxation</topic>
    <geographic>United States</geographic>
    <topic>History</topic>
  </subject>
  <subject>
    <topic>Corporaciones</topic>
    <topic>Tributación</topic>
    <geographic>Estados Unidos</geographic>
    <topic>Historia</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Taxation</topic>
    <topic>Moral and ethical aspects</topic>
    <geographic>United States</geographic>
    <topic>History</topic>
  </subject>
  <subject>
    <topic>Tributación</topic>
    <topic>Aspectos morales y éticos</topic>
    <geographic>Estados Unidos</geographic>
    <topic>Historia</topic>
  </subject>
  <classification authority="lcc">HJ 4653  R839c 2014</classification>
  <classification authority="ddc" edition="23">336.2/06</classification>
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  <identifier type="isbn">9780262529778</identifier>
  <identifier type="isbn">0262529777</identifier>
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