Recent changes in the scheme of federal taxation coupled with increasing interest in the equine industry has propelled that industry into the forefront of tax sheltered investments. In this article the author takes an in-depth look at the federal securities and tax law aspects of a typical equine syndication as a tax sheltered investment.
Thomas R. Catanese
Horse Syndication: A Sure Footed Winner in the Investment Sweepstakes,
10 Pepp. L. Rev.
Available at: http://digitalcommons.pepperdine.edu/plr/vol10/iss3/4