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.
- 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