What is tax law?

Get Legal Help Today

 Secured with SHA-256 Encryption

Jeffrey Johnson is a legal writer with a focus on personal injury. He has worked on personal injury and sovereign immunity litigation in addition to experience in family, estate, and criminal law. He earned a J.D. from the University of Baltimore and has worked in legal offices and non-profits in Maryland, Texas, and North Carolina. He has also earned an MFA in screenwriting from Chapman Univer...

Full Bio →

Written by

UPDATED: Nov 6, 2013

Advertiser Disclosure

It’s all about you. We want to help you make the right legal decisions.

We strive to help you make confident insurance and legal decisions. Finding trusted and reliable insurance quotes and legal advice should be easy. This doesn’t influence our content. Our opinions are our own.

Editorial Guidelines: We are a free online resource for anyone interested in learning more about legal topics and insurance. Our goal is to be an objective, third-party resource for everything legal and insurance related. We update our site regularly, and all content is reviewed by experts.

Tax law is found in many places – tax law is generated by the federal government, state government as well as counties, cities, and other municipalities. The variety of taxes that everyone faces is staggering – tax law affects almost every aspect of your life.

As for federal taxes, the law is primarily found in:

a) Title 26 of the United States Code – the Internal Revenue Code of 1986 as amended (the “Code” as promulgated by the Congress of the United States),

b) Title 26 of the Code of Federal Regulations (the “Regulations” as promulgated by the Internal Revenue Service),

c) proposed regulations issued by the Internal Revenue Service (“IRS”),

d) temporary regulations issued by the IRS,

e) revenue rulings issued by the IRS,

f) private letter rulings issued by the IRS,

g) revenue procedures, policy statements, and technical information releases issued by the IRS, and

h) federal tax court decisions.

Tax law for states, counties, cities and other municipalities is likewise contained in codes sections, regulations, administrative codes, procedures and statements issued by the respective government authorities, as well as state court decisions. In many instances, state law is patterned after federal law but this is not necessarily always the case.

Tax law is pervasive throughout our daily lives. A lot of trees have been turned into pages of tax law. As you ease into your research of tax law, try to see the forest without getting lost in all the trees.

In a nutshell, tax law is a bewildering array of law that is scattered throughout many different sources and subject to many interpretations.

Get Legal Help Today

Find the right lawyer for your legal issue.

 Secured with SHA-256 Encryption