please help out with this just need a small explaination

and also a few sources

Research Problem 5. Scan the materials offered in several newsgroups frequented by tax advisers and consultants. In what context are "tax shelters" discussed by these professionals? Do these advisers and consultants adequately take into account the rules of 465 and 469? Explain. Research Problem 5. Scan the materials offered in several newsgroups frequented by tax advisers and consultants. In what context are "tax shelters" discussed by these professionals? Do these advisers and consultants adequately take into account the rules of 465 and 469? Explain