HERE it is. All 1990 pages.
- The word "penalty" occurs 113 times.
- "shall" 3424 times
- 14113 sets of Parentheses
- 1208 references to another paragraph
- "by" occurs 3750 times
Why does it need to be so complex and how are more restrictions and rules going to reduce the cost?
Over-complicating things just creates more expense.
The Tax code in the US for example, as reported by the Tax Foundation , is over over 9,097,000 words and cost taxpayers almost $2 billion to comply. The Bible has 774,746 words.