https://www.fool.com/personal-finance/taxes/2007/04/30/trump-your-taxes-with-real-estate.aspx.    Just a small piece of the allowances given to real estate developers.    The Fool article really only has suggestion for small private investors.    Corporate real-estate investments have a department of tax experts and tax lawyers so that they can make 'smart' decisions.     

I'd agree with the Presidents statements that the tax code is overly complicated.    The tax brackets aren't complex at all.   It's the exceptions to paying the tax's of your bracket that adds to the complexity.    Every interest group in the country has what they feel are good reasons why they should be the exception.     Those with the best lawyers get the best advice and/or  connection to powerful political allies.   It's not a guess, it's just a function of how much discretionary money you have to spend.

There's people corrupted by money in almost any large group.     Take the blinders off.