then right after it says section c, b, above, shall not apply to a corporation incorporated in delware on or busy march 1, 1981. and which owned one or more office buildings. >> host: which corporation was that for? >> guest: a company based in california that was making use of that tax shelter. >> guest: virgin. >> guest: and his tax lawyer went to congress and got -- local congressman or somebody else to put this in, exempting him from what everybody else would have to go through. the act was filled with these, and we deciphered these. people called it egyptologists. we had u.s. attorneys call us and say, i never knew who this guy was. they knew it existed. so, anyway, the reason we bring this up is that this is an old pattern in this country. everytime tax reform comes up, always the sale -- same arguments, simplify the backed to, to just two rates or three rates. simplification has nothing to do with rates. it has to do with the rest of the code. whether there's one rate or three rates or ten ratessor,er still going to look at the table if you're a tax preparer, to find out what yo