File:Internal_Revenue_Code.jpg · Wikimedia Commons · See Wikimedia Commons
Wikidata facts
- Instance of
- area of law
- Subclass of
- law
- Image
- Internal Revenue Code.jpg
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- topic's main category
- Category:Tax law
- different from
- financial law
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Encyclopedic overview
The Internal Revenue Code is the primary statutory basis of federal tax law in the United States. The Code of Federal Regulations is the Treasury Department's regulatory interpretation of the federal tax laws passed by Congress, which carry the weight of law if the interpretation is reasonable. Tax treaties and case law in U.S. Tax Court and other federal courts constitute the remainder of tax law in the United States.
Collection
Excerpted from Wikipedia’s “tax law” article, available under the CC BY-SA 4.0 licence.