The 3 Sources of Federal Tax Law in the U.S.

Federal tax law in the U.S. comes from 3 sources:

(1) Statutory
This includes the Internal Revenue Code (created by Congress), tax treaties, and the U.S. Constitution.

(2) Administrative
This includes Treasury Regulations (issued by the Treasury Department) and Revenue Rulings and Revenue Procedures (issued by the IRS).

(3) Judicial
This includes court rulings from the U.S. Tax Court, U.S. District Court, U.S. Supreme Court, etc. —
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