After the Flood: Has Codification Changed Economic Substance?

By Jonathan Prokup The passage of President Obama's health-care legislation will no doubt have long-lasting consequences for the economy in general and the health-care industry in particular.  Less noticed by the general public, but central in the minds of tax professionals, has been a single provision in the accompanying reconciliation bill that codifies the so-called … Continue reading After the Flood: Has Codification Changed Economic Substance?