It's probably hard to plan a year off if your wits have been dulled by the Uniform Commercial Code and the Rule Against Perpetuities.

WSJ: Elizabeth Wurtzel: Tough Times for Big Law

Section 1091 of the Internal Revenue Code details the wash rule and the IRS lays it all out in Publication 550, available on its Web site.

FORBES: Magazine Article

In the assembly on Tuesday, Mr Givan expressed concern that Mr Maskey was not acting within the MLAs' code of conduct with regard to upholding the rule of law and promoting good community relations.

BBC: Union flag dispute: Alex Maskey stands by 'defend' comment

One of the only things that are not under French rule is their tax code, which is 100% autonomous, and therefore their real estate taxes are very low.

BBC: Living in: Remote islands

Peru needs a more skilled workforce, a stronger rule of law, a reduction in burdensome regulations, and a commercial code that promotes entrepreneurship.

CENTERFORSECURITYPOLICY: Peru: two terms of Garcia

And that is what the Buffett rule was meant to apply to, is those who, because the way our tax code is written and the nature of their income, can find themselves paying 12, 14, 15, 16 percent on substantial income, whereas most folks are paying much more than that.

WHITEHOUSE: Press Briefing