Editing Stock exchange (section)

===== Research and Development limited partnerships =====
Companies have also raised significant amounts of capital through [[R&D]] [[limited partnership]]s. Tax law changes that were enacted in 1987 in the United States changed the tax deductibility of investments in R&D limited partnerships.<ref>{{Cite web |last1=Fullerton |first1=Don |last2=Gillette |first2=Robert |last3=Mackie |first3=James |title=Investment incentives under the tax reform act of 1986 |url=https://home.treasury.gov/system/files/131/Report-Compendium-1987-Part5.pdf}}</ref> In order for a partnership to be of interest to investors today, the [[cash on cash return]] must be high enough to entice investors.