Curated specimens of loophole. Recorded with dignity. Mostly.
CLASS: LoopholeRECORDED AT: Ireland / Netherlands, corporate tax filings
CLASS: LoopholeRECORDED AT: State of Delaware, USA
CLASS: LoopholeRECORDED AT: U.S. federal tax code
CLASS: LoopholeRECORDED AT: U.S. retirement account rules
CLASS: LoopholeRECORDED AT: U.S. stepped-up basis rule
CLASS: LoopholeRECORDED AT: U.S. federal firearms law (Brady Act, 1993)
CLASS: LoopholeRECORDED AT: U.S. Lautenberg Amendment, 1996
CLASS: LoopholeRECORDED AT: U.S. Customs, exploited by Shein and Temu
CLASS: LoopholeRECORDED AT: HM Revenue & Customs, United Kingdom
CLASS: LoopholeRECORDED AT: India–Mauritius Double Taxation Avoidance Agreement
CLASS: LoopholeRECORDED AT: U.S. estate tax planning, est. via Walton v. Commissioner (2000)
CLASS: LoopholeRECORDED AT: McVitie's v. HM Customs and Excise, 1991, United Kingdom
CLASS: LoopholeRECORDED AT: England and Wales, 1696–1851
CLASS: LoopholeRECORDED AT: Ford Transit Connect, Baltimore assembly, 2009–2013
CLASS: LoopholeRECORDED AT: NHTSA/EPA vehicle regulations, United States, since 1988
CLASS: LoopholeRECORDED AT: U.S. West Coast and Hawaii cruise itineraries
CLASS: LoopholeRECORDED AT: Internal Revenue Code Section 1202, United States
CLASS: LoopholeRECORDED AT: U.S. Tax Cuts and Jobs Act, 2017
CLASS: LoopholeRECORDED AT: South Dakota, Nevada, and Wyoming trust law
CLASS: LoopholeRECORDED AT: Panama, Liberia, Marshall Islands shipping registries
CLASS: LoopholeRECORDED AT: Australian residential property investment
CLASS: LoopholeRECORDED AT: Burger King–Tim Hortons merger, 2014
CLASS: LoopholeRECORDED AT: USDA school lunch regulations, 1981
CLASS: LoopholeRECORDED AT: U.S. Congress school lunch rider, 2011
CLASS: LoopholeRECORDED AT: Portugal, Malta, and Cyprus citizenship-by-investment schemes
CLASS: LoopholeRECORDED AT: Irish corporate tax structure, used by LinkedIn, Allergan, Abbott
CLASS: LoopholeRECORDED AT: Ireland, corporate tax scheme since 2009
CLASS: LoopholeRECORDED AT: European stock exchanges, primarily Germany, 2000s–2010s
CLASS: LoopholeRECORDED AT: Internal Revenue Code Section 1031, United States
CLASS: LoopholeRECORDED AT: Florida constitutional asset protection law
CLASS: LoopholeRECORDED AT: U.S. self-employment tax law, named for Newt Gingrich and John Edwards
CLASS: LoopholeRECORDED AT: U.S. 401(k) after-tax contribution rules, formalized by IRS Notice 2014-54
CLASS: LoopholeRECORDED AT: U.S. Citizenship and Immigration Services investor visa
CLASS: LoopholeRECORDED AT: U.S. estate and income tax planning
CLASS: LoopholeRECORDED AT: Puerto Rico Incentives Code, formerly Acts 20/22
CLASS: LoopholeRECORDED AT: Ireland / United States — used by Apple, Google, Meta, Pfizer
CLASS: LoopholeRECORDED AT: Ireland / Malta / UAE — used by Microsoft (LinkedIn), Allergan
CLASS: LoopholeRECORDED AT: Ireland — capital allowances for intangible assets, used by Apple's 2015 restructuring
CLASS: LoopholeRECORDED AT: United States — AT&T/WarnerMedia-Discovery, GE/Wabtec, Lockheed/Leidos, Procter & Gamble spinoffs
CLASS: LoopholeRECORDED AT: NBA — named for Boston Celtics forward Larry Bird
CLASS: LoopholeRECORDED AT: United States — private firearm sales
CLASS: LoopholeRECORDED AT: United States — federal background check system, named after the 2015 Charleston church shooting
CLASS: LoopholeRECORDED AT: United States — Lautenberg Amendment, domestic violence firearm restrictions
CLASS: LoopholeRECORDED AT: England, Scotland, Ireland, and France — evading the 18th–19th century window tax
CLASS: LoopholeRECORDED AT: United States, 1978–1987 — Subaru's answer to the Chicken Tax
CLASS: LoopholeRECORDED AT: Baltimore, Maryland, 2002–2013 — Ford Transit Connect vans imported from Turkey
CLASS: LoopholeRECORDED AT: United States, pre-1980 — a network of fifteen port fabricators
CLASS: LoopholeRECORDED AT: United States — private equity and hedge fund managers
CLASS: LoopholeRECORDED AT: United States — established via Walton v. Commissioner, 2000; also used by Jeffrey Epstein's clients
CLASS: LoopholeRECORDED AT: Germany and other EU states — dividend withholding tax fraud, exposed 2018
CLASS: LoopholeRECORDED AT: European Union — cross-border withholding tax rate arbitrage
CLASS: LoopholeRECORDED AT: United Kingdom — Procter & Gamble v. HM Revenue and Customs, 2008–2009
CLASS: LoopholeRECORDED AT: United Kingdom — Soft Drinks Industry Levy, in force 2018–2025
CLASS: LoopholeRECORDED AT: Panama, Liberia, Marshall Islands — global shipping registries
CLASS: LoopholeRECORDED AT: Formula One, Swedish Grand Prix, 1978 — designed by Gordon Murray
CLASS: LoopholeRECORDED AT: United States — vehicles over 6,000 lbs GVWR, popularly the 'SUV loophole'
CLASS: LoopholeRECORDED AT: Measham, Leicestershire, England, c. 1784–1801 — Joseph Wilkes's oversized bricks
CLASS: LoopholeRECORDED AT: United States — Immigration Act of 1990, investor green cards
CLASS: LoopholeRECORDED AT: Northern Mariana Islands — Chinese nationals entering visa-free
CLASS: LoopholeRECORDED AT: Cycling, 2011–2013 — revealed by the 2016 Fancy Bears hack
CLASS: LoopholeRECORDED AT: United Kingdom — Inland Revenue press release 35, 1999 Budget
CLASS: LoopholeRECORDED AT: United States — Chrysler, 2000 onward, CAFE fuel-economy standards
CLASS: LoopholeRECORDED AT: Delaware, United States — corporate registration haven
CLASS: LoopholeRECORDED AT: England — historical playing card tax
CLASS: LoopholeRECORDED AT: France, pre-1946 — smuggling against the gabelle salt tax
CLASS: LoopholeRECORDED AT: Italy, 1927–1943 — Mussolini-era bachelor tax
CLASS: LoopholeRECORDED AT: Luxembourg — tax rulings arranged by PricewaterhouseCoopers, 2002–2010, exposed 2014
CLASS: LoopholeRECORDED AT: Jersey and Guernsey — Low Value Consignment Relief, closed 2012
CLASS: LoopholeRECORDED AT: Japan — vehicles under 660cc and 3.4 meters long
CLASS: LoopholeRECORDED AT: European Union, chiefly United Kingdom and Hungary — mobile phones, carbon credits
CLASS: LoopholeRECORDED AT: Can-Am, 1970 — Jim Hall's Chaparral 2J, precursor to the Brabham fan car
CLASS: LoopholeRECORDED AT: Italy, 1962–1964 — 'Gran Turismo Omologata'