[section] 1.385-2 while Treasury and the IRS work with stakeholders across industry lines to craft more
administrable rules (and exceptions) with which taxpayers can comply at a reasonable cost, commensurate with the intended policy benefit.
He explains that "constitutional principles need to be
administrable by educators and judges.
We commend the Treasury and IRS for its willingness to consider recommendations for clarifying the proposed regulations to make them more
administrable. TEI is continuing its review of the revised rules and will submit substantive written comments next month.
The ANPRM is an attempt to provide clear and
administrable rules that will significantly reduce uncertainty and controversy in this area, freeing up both IRS and taxpayer resources.
The process should be simplified with an objective,
administrable test.
TEI contends that a broader tax base coupled with a simpler, more
administrable code will generate a system of taxation in which sound tax policy takes precedence over a patchwork of tax incentives and inducements.
The RRA contains a simple, fair and
administrable solution that was widely supported and has been highly praised.
The Treasury official asked the Institute to assist in making the proposed regulations more
administrable. What four or five or six changes can we make, he asked, to make the rules more workable?