This article is within the scope of WikiProject Taxation, a project which is currently considered to be inactive.TaxationWikipedia:WikiProject TaxationTemplate:WikiProject TaxationTaxation articles
This section reads like a paper done for a school assignment. It quotes extensively from the primary source and seems excessively detailed. Maybe someone who enjoys this subject matter could work on it? (The editor who put that section in it was an SPA who added it and disappeared almost a year ago.) Schazjmd (talk) 17:17, 22 March 2019 (UTC)[reply]