Looking to invest###-###-#### million before the end of the year.

I've come across real estate/oil and gas investment opportunities that provide tax deductions if you invest in them as an LP. Some can be as large as a 1 to 2 ratio (for every dollar invested, a two dollar write off on your income).

Is there anything like this in the search fund space? Maybe searchers/pe funds buying companies with a large amount of depreciable assets (manufacturing), inventory, or intellectual product?