Taxes are hard.
And it's likely that you won't find anything much more difficult to comprehend than the new 2001 Tax Act. It reportedly makes 441 changes and adds 14 sections to the Internal Revenue Code. The new law's complexity, however, is matched by its quirkiness. We're all used to seeing new tax laws that take a while to implement. So we now have a law that will have different effects on different people over a long period of time.