I will just add this to the discussion but there are three possibilities for what the 172 plan could be. The first two were mentioned.
Rubio, and the April 26th primaries being those two.
I will just show the third, which is CA, which has exactly 172 delegates.
Yes, saw that when I was doing more research. Thanks for posting. So, now we have three 172 ideas. We'll see how it all shakes out.
Also see post #106, re USCIS Form I72, a request for more information regarding us citizenship applications.
Here’s another thought.
26 U.S. Code § 7872 - Treatment of loans with below-market interest rates | US Law | LII / Legal Information Institute - Cornell University
Cornell University law uscode text
(C) Special rule where more than 1 gift loan outstanding. For purposes ..... A, title I, § 172(a), July 18, 1984, 98 Stat.