Technically Speaking: The Art of Tax Technical Corrections

Tax Analysts
Due to the frequency of changes to the Internal Revenue Code, the accelerated legislative process in which the changes are typically enacted, and the inevitable complexity resulting from the changes, technical corrections legislation has become routine and increasingly important. Despite this increased profile, little has been written about the technical correction process. Marc Gerson's article describes the process in detail and serves as guidance for anyone pursuing appropriate technical corrections.
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