Those deals let you buy an interest in a building often designed to lose money so you could report a tax loss.

FORBES: Limited Returns

According to the Medicare Trustees, Medicare payment reductions under the new law will cause hospitals, nursing facilities, and home health agencies to operate at a loss- 15 percent lose money by 2019, 25 percent by 2030, and 40 percent by 2050.

FORBES: Let's Be Honest - Medicare is Insolvent And Doctors Soon Won't Accept It

In such a situation, Intel could lose some money due to slowdown in PC sales and loss of market share.

FORBES: Even After Warning, Intel Looks Like A $29 Stock