Our Government and Taxation - It's easy, right?

I was reading the instruction guide for filing an s-corp election request. The instruction form indicates that it will take 2hrs and 33 mins to learn about the form and the law.

Yeah, well that makes sense after trying to read the damned thing. Here is one of the paragraphs regarding when to make election:

"For this purpose, the 2 month period begins on the day of the month the tax year begins and ends with the close of the day before the numerically corresponding day of the second calendar month following that month."

WTF? Don't forget the moon also needs to be full and it has to be the third moon of the last quarter prior to the preceding full moon of the next quarter and only if your jacket is hung on the lower peg and not the upper peg as instructed by your fairy fucking godmother.

-bRad