Concern over regulation grows.

• Position: Survey says - Brief Article

While the Treasury Department and the IRS have toughened up on tax avoidance-imposing amended disclosure and list maintenance regulations under IRC Sec. 6011--many senior tax executives are worried about the unintended impact of such regulations.

In a recent poll, 44 percent of senior tax executives believe the Senate's proposed expansion and codification of the economic substance requirement will delay legitimate business projects at their companies.

The Senate also is considering requiring CEOs to sign off on a company's federal tax return. But 96...