Wolters Kluwer

Tax Research: Understanding Sources of Tax Law

Why my IRC beats your Rev Proc!

Learn About Tax Law Hierarchy

These CCH tax law tutorials are designed to help tax practitioners learn about tax law and the hierarchy of federal tax law sources, such as the Internal Revenue Code (IRC) and IRS rules.

Topics include:

  • Primary source v. secondary source materials
  • Federal statutes and legislation
  • How a tax bill becomes law
  • The judicial system, federal courts and litigation of tax issues
  • The Internal Revenue Service (IRS)
  • IRS pronouncements — and more

Key Features

Understanding Sources of Tax Law helps to expedite tax research. The tax law tutorials focus on different types of federal tax law documents and primary source materials, including the IRC, IRS rules, tax cases and IRS rulings.

Learn about tax law hierarchy by clicking on an image below to launch a tax law tutorial — or by clicking on the link to the left of an image to access a summary of the tax law topic. Using the tutorials, tax professionals will develop a better understanding of tax law sources and hierarchy.

Overview of Sources of Federal Tax Laws
Federal Statutes and Legislation
Treasury Regulations
Judicial System
IRS Rulings and Pronouncements