BUGGY CODE: ANOTHER SOFTWARE GLITCH IN THE CONSOLIDATED RETURN RULES

In a broad sense, the tax law is similar to computer software. Both are sets of written instructions designed to translate a given set of data inputs into a desired set of outputs. In the case of computer software, those inputs may take the form of keyboard entries or data stored on hard drives or s...

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Published in:Corporate Taxation 2014-01, Vol.41 (1), p.28
Main Author: Sutton, W Wade
Format: Article
Language:English
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Corporate taxes
Foreign Account Tax Compliance Act 2010-US
Software
Stockholders
Tax legislation
Tax returns
Taxpayers
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description In a broad sense, the tax law is similar to computer software. Both are sets of written instructions designed to translate a given set of data inputs into a desired set of outputs. In the case of computer software, those inputs may take the form of keyboard entries or data stored on hard drives or servers, and the output may take the form of webpages, documents, videos, etc. The process of turning those inputs into outputs requires a precise set of written instructions developed by teams of programmers and updated over many years and versions. In a similar manner, the tax law is designed to translate certain data sets (i.e., taxpayers' facts) into desired tax outcomes. The Code, regulations, and other guidance serve as a software of sorts, instructing taxpayers, the Service, and the courts how to manipulate and interpret taxpayers' data into given tax outcomes.
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subjects Corporate taxes
Foreign Account Tax Compliance Act 2010-US
Software
Stockholders
Tax legislation
Tax returns
Taxpayers
title BUGGY CODE: ANOTHER SOFTWARE GLITCH IN THE CONSOLIDATED RETURN RULES
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