Of course people will figure out ways around it. That's the way it works.  Taxpayers would be remiss NOT to minimize their tax bills in whatever (legal) ways the code allows.  

Which is another reason why we should be removing all those loopholes and simplifying the tax code with NO deductions/breaks/credits and lower rates.  Or even better -- displace much of the income tax with a national sales tax.  Sales taxes are much harder to avoid, since it applied over thousands of smaller transactions that usually aren't worth jumping through hoops to evade.