> [US] tax law drafting style follows default logic, a non-monotonic logic that is hard to encode in languages with first-order logic (FOL). https://arxiv.org/

> [US] tax law drafting style follows default logic, a non-monotonic logic that is hard to encode in languages with first-order logic (FOL). https://arxiv.org/pdf/2011.07966.pdf https://arxiv.org/pdf/2011.07966.pdf Most law generally is non-monotonic. (See https://en.wikipedia.org/wiki/Non-monotonic_logic https://en.wikipedia.org/wiki/Non-monotonic_logic) The French tax code is one of the few exceptions.