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Tax code, regulations, and official guidance | Internal ...
Congress typically enacts Federal tax law in the Internal Revenue Code of 1986 (IRC). The sections of the IRC can be found in Title 26 of the United States Code (26 USC). An electronic version of the current United States Code is made available to the public by Congress.
Tax law | Definition, Types, & Examples | Britannica Money
tax law, body of rules under which a public authority has a claim on taxpayers, requiring them to transfer to the authority part of their income or property. The power to impose taxes is generally recognized as a right of governments.
Tax Law Questions | Internal Revenue Service
Home. Help. Tax Law Questions. Answers to many of your questions may be found on this site. Please try: Interactive Tax Assistant (ITA) - Find reliable answers to your tax questions. The ITA asks a series of questions and immediately provides answers on a variety of tax law topics. Frequently Asked Questions (FAQs)
Tax law - Wikipedia
Tax law. 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.
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