id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-317	Abreu, Alice G.; Greenstein, Richard K.	It's Not a Rule: A Better Way to Understand the Definition of Income	2022	38	.pdf	application/pdf	15688	684	53	While this calculation includes more than income tax laws, it nonetheless illustrates the growth in the number of formulations that are easily assumed to be rules because they are contained in a highly articulated statute. As the Joint Committee on Taxation explains, The legislative history of the Budget Act indicates that tax expenditures are to be defined with reference to a normal income tax structure (referred to here as ―normal income tax law‖).	cache/ftr-317.pdf	txt/ftr-317.txt