Yeah, few things are as complex for a business in any industry that has ever gotten caught in the nation's political sights. For example, if you provide some sort of VoIP service, there's levels of nested rules that fill books, in part due to the breakup of the Bell System later coming into full contact with the internet. Plenty of carve outs, loops, and all manner of grandfathered elements for everyone.

The only thing more complicated than Federal taxes is environmental regulation. Everything else is simpler.