"So, yeah, a cumulative record is gonna get bigger."
It isn't just getting bigger, YN. The rate of growth is ACCELERATING. At its most recent rate of growth, it is doubling every 8 years.
"And CCH isn't the 'tax system.' It's a company that publishes a cumulative record of everything having to do with taxes (legislation, rulings, hearings, etc.) going back to 1913! Including CCH's comments!"
If I understand your position, the tax system isn't cumulative? IOW, there is a statute of limitations that applies to the tax code, IRS regs, treasury dept rulings and court cases? Do you have a link to back that assertion up?
BTW, if you have a problem with how CCH defines the "tax system", may I suggest that you take it up with them? As for me, I consider them a more authoritative source for this information than you.
It isn't just getting bigger, YN. The rate of growth is ACCELERATING. At its most recent rate of growth, it is doubling every 8 years.I'm not disagreeing that the code is too complex. But the CCH Federal Tax Register is not the federal tax system. It's a cumulative history (everything that's ever been part of the tax record) including CCH's own commentary on all this. It also includes tax court cases which do increase every year because the population increases every year. So the tax code is not 60,000 pages!