This dovetails onto discussions with my CPA of the letter the IRS has sent Congress and the facts you mention on their "code" have been discussed before. Also discussed were the IRS forms with "reserved" held for lines since they do not know what will be from Congress. I also heard Tax Pro's may not have what they need from Congress / IRS codified in software for Pro's and or Turbo-Tax type programs re-writes until March... What say you?
I am a seasonal Tax Preparer and we are looking at a lot of advice to be giving our clients this coming season. The nightmare is that it appears that it is going to be a moving goalpost of tax code changes. When you add the ability of government to do non-criminal ex-postfacto revisions extending tax increases back to whatever date that they think can be passed, it becomes a nightmare.
Can you stand on a patch of quicksand?