Re; WSJ; "selling complex..."
I noticed a "tax maneuver" that rich people do;
1. Have large asset,
2. No income = no tax
3. Take loan against that asset
4. Never pay back the loan, bank will take their share when you die.
Something else possible;
1. Inject a lot of capital (such as IP) into your firm as an interest-free loan.
2. Repay the loan over an extended period.
3. That is not income.
4. Create new chunk of capital (IP) out of thin air.
5. Goto 1