[Taxman]

The only way to understand the legislation is to slog your way through it and take notes.

The exercise would probably be worthwhile for both of us.

[Cringing Negativism Network]

Thanks.

Here’s the main link anyway, at least this is what I get linking through to the law:

http://thomas.loc.gov/cgi-bin/query/F?c113:1:./temp/~c113xKafSu:e1111: