I wouldn't just want a band-aid.
That does not counter my arguments as to why that's exactly what you get.
It's entirely possible to close loopholes like this while making the tax code much less complicated,
Are you a lawyer who's actually read the tax code and has concrete ideas, or are you simply asserting this?
The problem is that if you insist on treating law as a computer program, which following it to the letter in essence is, you'll run into the same problem as actual programs: it'll start simple, but soon the first weird corner cases show up, and you add special-case code to handle them, and then more, and then more, until the whole thing is an utter mess where any chance is likely to have unintended consequences. And you just know that you should just rewrite the thing partially or completely, but of course the process simply repeats if you do.