Tax Memo that describes how this strategy wor​‌‍‍‍‌‍‍‌‍‌‌‍‍‍‌‍‌‌‌‍​ks

D​‌‍‍‍‌‍‍‌‍‌‌‍‍‍‌‍‌‌‌‍​o an internet search and prepare a Tax Memo that describes how this strategy wor​‌‍‍‍‌‍‍‌‍‌‌‍‍‍‌‍‌‌‌‍​ks and what Congress is considering doing now to limit or eliminate the strategy​‌‍‍‍‌‍‍‌‍‌‌‍‍‍‌‍‌‌‌‍​.