It not only supports deference to IRS regulations, but also giving them retroactive effect.

FORBES: More IRS 6 Year Audit Pushback

Because of the retroactive effect of the act and uncertainty about its scope, Judge Miller amended his decision in August 2009, allowing the workers to bring back the ADEA claim.

FORBES: Ledbetter Law Fails To Save El Paso Workers' Suit

In effect until December 31, 2011, the law is even retroactive for new aircraft purchased after September 8, 2010.

FORBES: Turbulence For Corporate Aircraft Tax Break

If automatic changes that represent the fiscal cliff go into effect January 1st, Congress can address the fiscal cliff early next year and pass retroactive legislation.

FORBES: Congress: Fiscal Cliff Drama Unnecessary