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Federal Tax Research

Overview

Primary sources make up the law, created by one of the branches of government:
Branch Type Sources
Legislative Statutory

Internal Revenue Code
Other Federal Statutes
International Tax Treaties
U.S. Constitution

Executive Administrative/
Regulatory

Treasury Regulations
IRS Administrative Documents (Rulings, Procedures, etc.)

Judicial Case Law

Federal Cases from:
     Supreme Court
     Circuit Courts of Appeals
     District Courts
     Court of Federal Claims
     United States Tax Court

Tax Citation

Color coded tax citation - statute & regulation