Anchor: In the Final Regulatory Flexibility Analysis, which appears in the preamble to the final rule, the FCC describes the reason for the rule and the legal basis for it.
Entailed: The FCC describes the reason and legal basis for the rule.
Contradiction: There is no reason for the rule.
Contradiction: They were not allowed to tax the gifts. 
Contradiction: The number of pieces sent determines the distribution that's applied. 
Contradiction: A dog takes a nap on the porch.
Contradiction: There's a hefty amount you can guess yourself, mon ami.