If a company doesn't meet the nexus requirement, the Supreme Court would have to change its opinion-a painstakingly slow and unlikely course of action-or Congress would have to make a revision under the Interstate Commerce Clause in order to tax the company's e-commerce sales.

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Perhaps that will make the next revision less burdensome.

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The tax code needs revision to make is simpler, removing deductions and loop holes, make the code more progressive.

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Last week, she announced a revision of the 287(g) program, intended to make local agencies more accountable.

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Radio 2 went on to change the wording used in the show and on phone messages to reflect that not all messages may be used, but the BBC Trust said the revision was still in breach of accuracy guidelines and needed to be amended further to make clear there was a cut off point.

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The suggested revision adds two ideas to the same basic regime: in deciding how much capital is needed, make greater use of, first, credit-rating agencies' measures of risk and, second, banks' internal risk-management models.

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