Comment by TheNewsIsHere

This is in part why good laws are more concerned with what “it” is rather than what “it” is called. Good laws define something and then name it, so that you can test a pattern of facts and determine whether “it” is indeed what the law covers.

For me, my corporate tax professional errs on the side of well tested strategies or those that the IRS has ruled on administratively, and that is perfect for my risk tolerance.