Any tax is a discouragement and therefore a regulation so far as it goes. – Oliver Wendell Holmes, Jr.
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There is an ancient belief that the gods love the obscure and hate the obvious. Without benefit of divinity, modern men of similar persuasion draft provisions of the Internal Revenue Code. Section 341 is their triumph. – Martin D. Ginsburg
My friends are people who like building cool stuff. We always have this joke about people who want to just start companies without making something valuable. Theres a lot of that in Silicon Valley. – Mark Zuckerberg