The exceptions in the rules here for example are almost certainly directly constructed by Congress or anger from Congress and not particularly consistent with h

The exceptions in the rules here for example are almost certainly directly constructed by Congress or anger from Congress and not particularly consistent with how the IRS expands laws by expanding existing theories if left alone: https://www.irs.gov/businesses/small-businesses-self-employed/family-caregivers-and-self-employment-tax https://www.irs.gov/businesses/small-businesses-self-employe...