[mk12]

And there are basic things that shouldn’t be subjective at all but that the IRS refuses to give a clear answer to, like if/how the SALT cap affects deduction for NIIT. There are at least 3 possible interpretations and no consensus.

[jmalicki]

That's because it's law, and the IRS doesn't get to decide that, courts do.

There are parts of the tax code that mean different things in different parts of the US because of conflicting circuit court decisions that haven't made it to the Supreme Court.