You do not believe that things are legal if they are not made illegal? Loophole implies skirting the law, yet there is no law against doing what you describe, which is why its not tax evasion and just a "loophole". I get the difference between a tx exemption and navigating the tax law to your advantage. I never said exemption, or write off, because there are many ways to navigate the tax law. You call some of them loopholes, but I dont see them as bad.