Tax shelters are any method of reducing taxable income resulting in a reduction of the payments to tax collecting entities, including state and federal governments. The methodology can vary depending on local and international tax laws.

In North America, a tax shelter is generally defined as any method that recovers more than $1 in tax for every $1 spent, within 4 years.^{[citation needed]}

Some tax shelters are questionable or even illegal:

The flaws of these questionable tax shelters are usually that transactions were not reported at fair market value or the interest rate was too high or too low. In general, if the purpose of a transaction is to lower tax liabilities but otherwise have no economic value, and especially when arranged between related parties, such transactions are often viewed as unethical. The agency may re-evaluate the price, and will quickly neutralize any over tax benefits. However, such cases are difficult to prove. A soft drink from a vending machine can cost $1.00, but may also be bought in bulk for $0.25. To prove that the price is in fact unreasonable may turn out to be reasonably difficult itself.

Rachel Anne Maddow (pronounced /ˈmædoʊ/; born April 1, 1973) is an American television host, political commentator, and author. Maddow hosts a nightly television show, The Rachel Maddow Show, on MSNBC. Her syndicated talk radio program of the same name aired on Air America Radio. Maddow is the first openly gay anchor of a prime-time news program in the United States.

Asked about her political views by the Valley Advocate, Maddow replied, "I'm undoubtedly a liberal, which means that I'm in almost total agreement with the Eisenhower-era Republican party platform."

Maddow was born in Castro Valley, California. Her father, Robert B. "Bob" Maddow, is a former United States Air Force captain who resigned his commission the year before her birth and found civilian work as a lawyer for the East Bay Municipal Utility District. Her mother, Elaine Maddow (née Gosse), is a school program administrator from Newfoundland, Canada. She has one older brother, David. Her father is of Russian and Dutch descent and her mother is of English and Irish ancestry. Maddow's mother was raised a strict Roman Catholic, and Maddow herself grew up in a community that her mother has described as "very conservative." Maddow was a competitive athlete and played three sports in high school. Referencing John Hughes films, she describes herself in high school as "a cross between the jock and the antisocial girl."

Thomas Cruise Mapother IV ( /ˈtɒməs ˈkruːz ˈmeɪpɒθər/; born July 3, 1962), widely known as Tom Cruise, is an American film actor and producer. He has been nominated for three Academy Awards and has won three Golden Globe Awards for the same movies: Born on the Fourth of July (1989), Jerry Maguire (1996), Magnolia (1999). He started his career with the movie Endless Love. Cruise's first appearance in a major film was in 1981's Taps. His first leading role was in the film Risky Business, released in August 1983. Cruise played the role of a heroic naval pilot in the popular and successful 1986 film Top Gun, and also secret agent Ethan Hunt in the series of Mission: Impossible action films.

He has starred in a variety of other successful films, including: Rain Man (1988), Days of Thunder (1990), A Few Good Men (1992), Vanilla Sky (2001), Minority Report (2002), The Last Samurai (2003), Collateral (2004), and War of the Worlds (2005).

Since 2005, Cruise and Paula Wagner have been in charge of the United Artists film studio, with Cruise as producer and star and Wagner as the chief executive. Cruise is also known for his support of and adherence to the Church of Scientology.