> ## Knowledge Base Index
> Fetch the complete knowledge base index at: https://biasinvestors.crisp.help/sitemap.xml
> Use this file to discover available pages before exploring further.
> Pure-Markdown content can be obtained by appending a '.md' suffix to the content URLs listed in the sitemap (without the trailing slash).

# Tax Shelter

A medium or process intended to reduce or eliminate the tax burden of an individual. Tax shelters range from municipal securities to sophisticated DPPs in real estate, cattle raising, equipment leasing, oil drilling, research and development activities, and motion picture production.