Tax-Free Corporate Acquisitions – The Law and the Proposed Regulations
The quest for interpretation is indeed an ancient one. Our life path is pervaded by a search for meanings.
It has been said of the law that it is sometimes better to have a bad rule than to have no rule. I suppose the rationale is that unsatisfactory certainties at least permit action, and are susceptible to a change for the better, the very badness of the rule serving to accelerate the equitable resolution. Being neither philosopher nor historian, I do not know whether that patience which awaits ultimate improvement is always a virtue.