No one in America fully understands the constantly changing Internal Revenue Code. Agents of the IRS do not, judges do not, congressmen do not, and most assuredly taxpayers do not.
The first picture of his I ever saw was during a lecture at the Rhyl camera club. I was 16 and the speaker was Emrys Jones. He projected the picture upside down. Deliberately, to disregard the subject matter to reveal the composition. It's a lesson I've never forgotten.