I'm no expert, but this is weak sauce. If these are the biggest "loopholes" to be found in a tax bill that doesn't just change rates but makes major conceptual

I'm no expert, but this is weak sauce. If these are the biggest "loopholes" to be found in a tax bill that doesn't just change rates but makes major conceptual changes like switching to a territorial tax system, and which seems to have gone from nowhere to law in like a month, the Republicans in Congress must be geniuses. I think the 1986 tax reform bill took over a year to hammer out, and still had plenty of "bugs". It's more likely that this article doesn't even scratch the surface of the weird incentives. (And, for that matter, that many of the proposals in the article wouldn't work) What I want to know is, are companies like Apple with billions of "cash" overseas scrambling to buy foreign real estate or other illiquid assets before the end of the year to get the lower deemed repatriation rate?