> If the people who wrote the rules, upon learning of what you are doing, would likely have written the rules differently to make illegal what you are doing, it

> If the people who wrote the rules, upon learning of what you are doing, would likely have written the rules differently to make illegal what you are doing, it's against the "spirit" of the rules. If those people would find it a problem, then just change the rules AGAIN to close said loophole, and go on with your day. I get tired of people talking about the spirit of the law. Fact of the matter is, most politicians are incompetents and cannot make proper laws (everything is rushed through and hardly read twice). Make. proper. laws. and stop complaining. Nearly all tax avoidance is the price of having incompetent politicians. The remainder is the result of smart people who went ahead and understood the tax code well. They're to be applauded -- the pot of gold is waiting at the end of the rainbow for them, just like in any other profession.