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.

Question

Quizplus · Accepted Answer

A technical corrections act is a bill that makes corrections to earlier legislation, particularly when it conflicts with newly-passed laws. It is designed to provide Congress with an opportunity to remove errors that may have occurred during the drafting and implementation of a tax law.

A "Technical Corrections Act" Is