Who said tax was not funny?

The term “tax humor” is no doubt an oxymoron to many people; to the more cynical, it is an apt description of the entire tax code. (by John F. Iekel)

See below some examples of funny tax language (taken from the US Tax code)!

Section 509(a)
For purposes of paragraph (3), an organization described in paragraph (2) shall be deemed to include an organization described in section 501(c)(4), (5), or (6) which would be described in paragraph (2) if it were an organization described in section 501(c)(3).

Section 168(i)(2)(B)
(B) COMPUTER OR PERIPHERAL EQUIPMENT DEFINED. -- For purposes of this paragraph--
(i) IN GENERAL. -- The term "computer or peripheral equipment" means--
(I) any computer, and
(II) any related peripheral equipment.

For more examples see http://nersp.nerdc.ufl.edu/~acadian/humor.htm