"From Garden Apartments to Cattle to Pistachio Groves: Regulating Tax S" by Brian R. Van Camp

Article Title

From Garden Apartments to Cattle to Pistachio Groves: Regulating Tax Shelters in California

Authors

Brian R. Van Camp, California Commissioner of Corporations since 1971. President of the Midwest Securities Commissioners Association since June 1973

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Abstract

Because the number of investors purchasing tax sheltered investment programs has increased so significantly in recent years, California has begun to more closely scrutinize the sale of these interests. Since such programs qualify as securities, they are governed by the Corporate Securities Law of California, which requires that a permit be obtained from the Commissioner of Corporations certifying that the public offering is fair, just, and equitable. In this article Brian Van Camp, California's Commissioner of Corporations, reviews the administration of the laws and regulations governing the various tax shelter investments and points out the kinds of factors which the Commissioner's office considers in determining the fairness of each type of investment program.

Recommended Citation

Brian R. Van Camp, From Garden Apartments to Cattle to Pistachio Groves: Regulating Tax Shelters in California, 4 Pac. L. J. 703 (1973).
Available at: https://scholarlycommons.pacific.edu/mlr/vol4/iss2/15

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