Which is why people write articles like this... to draw attention to these ambiguities and how much of a boon they are for businesses with lots of resources to navigate and exploit them.
> The tax break dates to the first year of the Reagan administration, when Japan...
It seems to me that there could be a lot more discussion and analysis on what led to the laws, who was involved, efforts since to amend them, etc.
More generally, I'm not sure that an analysis of a particular set of laws, loopholes, amendments, etc is all that valuable for a general audience. The reality is there is an ~infinite number of these things. It's actually much more important to understand the intensity of effort and sophistication that goes into finding and exploiting them.