Give example in circularity definition

Answer 1

A horse is a horse, of course, of course!

The Internal Revenue Code Title 26 offers perhaps the cleverest example of circumlocution ever created. Begin with taxable income which is defined as gross income or adjusted gross income which is defined as all income from whatever source derived. However, understanding that taxable incomeis gross income or adjusted gross income earned in a taxable year it is necessary to define taxable yearwhich is a taxpayers annual accounting period. A taxpayer is defined as anyone subject to any tax under the revenue laws. Who is subject to the tax? In terms of revenue laws one would have to look at the sections that inform where a tax has been imposed. The beginning of Title 26 begins with a tax imposed which imposes a tax on...you guessed it taxable income. A horse is a horse, of course, of course.

Who's on first. What's on Second and I Don't Know is on third.

Who's on first?

That's right.

Who's on first?

Yes.

Then who's on second?

No. What's on second.

That's what I keep telling you, I don't know!

He's on third.