[dovetailcode]

Do you have to have the heft of an Amazon to take full advantage of loopholes, etc.?

Can the existing tax law be fed into some software which will outline an appropriate path to owe $0? Its all just a bunch of rules, sub-rules, etc., likely with thresholds. If it is similar to personal taxes (e.g. claim medical costs if total is over 7% of adjusted gross) then this is something software should be able to handle.

Or is corporate tax law an area that only can be done with a large team of humans?

[monocasa]

My understanding is that the problem space is too big to automate, and most loopholes only make sense at the scale where a large tax staff is both a drop in the bucket from a resources perspective and arguably needed either way just to stay in compliance.

[skookumchuck]

Tax loss carry-forwards are available to individual taxpayers as well as business.