That shelter, which stands for market-linked deposit, is nearly identical to the Cobra-type shelters.
The novel's pampered, restless Hollywood types, sheltered in two luxurious houses, the second of which is shot through with Byzantine fantasy, regale one another with stories from their lives, or found in the newspapers, and end each day, as people do in Hollywood, with a privately screened movie.
After an article in The New York Times last July about this type of shelter, the Treasury Department announced that such shelters would not be allowed.
This is a more secure and permanent type of shelter which provides optimal protection from animals and the elements.
This can be a temporary shelter until you build a more secure tee-pee type of shelter.
Other than disallowing this type of shelter, the I.R.S. has taken no action against Milbank Tweed or Mr. Blattmachr.
However, the new rules do not appear to apply to several types of shelters, including one that allows corporations that borrow money to deduct the interest twice.
The I.R.S. has never considered the type of shelter in question, called Cobra, valid for deductions, although the agency did not officially prohibit its use until August 2000.
It was obvious from the beginning that this type of shelter was a scam, and the Treasury Department tried to get this maneuver banned in 1994 -- but Congress refused to act.
One option would be to mimic LaGuardia and build a lot more public housing, about the only type of shelter that the poor and near-poor can afford, anyway.
The Numu and the Washoe built two types of shelters: semicircular brush windbreaks in the summer and domed brush, bark-slab, grass, or reed-mat wickiups in the winter.
