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Taxation & Estate Planning

: TaxProf Blog

ObamaCare Drives Tax Code to New (Seventh) Level of Complexity

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Jim Maule (Villanova) today notes that ObamaCare has driven the Internal Revenue Code into new even more complicated terrain. Until now, each Code provision has required, at most, six levels: Section Subsection Paragraph Subparagraph Clause Subclause E.g., § 132(f)(5)(B)(ii)(I): Section 132 Subsection (f) Paragraph (5) Subparagraph (B) Clause (ii) Subclause...

Full post as published by TaxProf Blog on June 21, 2010 (boomark / email).

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