| dc.description.abstract | This study involves the analysis of cattle embryo transfer and feeding as tax-sheltered investments. It includes the discussion of agricultural tax policy, tax shelter concepts, embryo transfer and cattle feeding procedures, tax utilization of investments, taxation of income, regulation of tax shelters, and future considerations for tax-sheltered investments. Internal Revenue Service Letter Rulings are included to provide documentation of precedential decisions in embryo transfer taxation.
This paper follows a progression of steps necessary for investing in tax shelters through cattle embryo transfer and feedings. It begins by explaining the basic concepts common to all tax shelters and later applies these concepts to specific investment areas. The background of tax shelters is included in the discussion as well as indications of future trends and regulations of agricultural tax shelters. | en |
