### Question
What is the definition of tax shelter?


### Answer
The definition of **tax shelter** is as follows in *26 U.S.C. § 448*:

> given such term by section 461(i)(3) (determined after application of paragraph (4) thereof). 

#### Citation:
  - *26 U.S.C. § 448*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter E-Accounting Periods and Methods of Accounting > PART II-METHODS OF ACCOUNTING > Subpart A-Methods of Accounting in General**

