Question

A ""technical corrections act"" is:

a. A set of changes made by IRS to fit new tax law provisions into the Code.
b. An act passed by Congress to remove errors in implementing and interpreting the new provisions of a tax law.
c. The act which provides the effective dates for a new tax law.
d. None of the above.

Answer 1

A "technical corrections act" is an act passed by Congress to remove errors in implementing and interpreting the new provisions of a tax law.

Step-by-step explanation:

A "technical corrections act" is option B, an act passed by Congress to remove errors in implementing and interpreting the new provisions of a tax law. It is not option A, which refers to changes made by the IRS to fit new tax law provisions into the Code, nor is it option C, which refers to the act that provides effective dates for a new tax law.