Codification of the economic substance doctrine by the Health Care and Education Reconciliation Act of 2010 has produced a palpable level of anxiety among many tax practitioners over how the new law ...
Last Tuesday, the House of Representatives passed the Respect for Marriage Act, a bill that would codify in federal law the right to same-sex marriage, repeal the 1996 Defense of Marriage Act, and ...
The horizontal dimension is precisely codification: collecting (stuff), and personalization, i.e. connecting (people). Their points are pretty straightforward and relatively unexceptionable to this ...