Recently, there has been a lot of discussion about what is commonly referred to as “corporate tax shelters’’ as a means of corporations’ avoiding paying income tax. Discussions in Congress may lead to legislation aimed at closing corporate ‘‘loopholes’’ in the tax system. Using the Internet, locate articles and discussions regarding this issue. Trace the steps you use in locating such sources (search engines, tax directory, or Web site, etc.). Write a summary of the information you find and specifically identify the issues you find associated with ‘‘corporate tax shelters.”