Sources of Federal Tax Law

Sources of Federal Tax Law

Learn about the principal sources of federal income-tax law, including the Constitution, the Internal Revenue Code, judicial opinions, agency regulations, and informal agency pronouncements.



The system of federal income taxation is one of the largest and most elaborate institutions ever devised. In this lesson, we'll familiarize ourselves with the major players in the federal tax system and survey the most significant sources of federal tax law.

Congress, of course, enacts all federal tax laws. The Treasury Department is charged with implementing the federal tax laws and often propounds binding regulations to fill gaps or clarify ambiguities in tax statutes. The...