Indicate whether the following statements are "True" or "False" regarding the tax aspect of tax shelters.

a.	Tax shelters provided a popular way to avoid or defer taxes.	TrueFalse
b.	Many tax shelters merely provided an opportunity for "investors" to buy deductions and credits in ventures that were not expected to generate a profit.	TrueFalse
c.	The typical tax shelter operated as a corporation and relied heavily on recourse financing.