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
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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

Overview of Sources of Federal Tax Laws

This Wolters Kluwer, CCH tax tutorial covers:

  • Understanding Tax Law Sources (1:09)
  • Primary Source v. Secondary Source (2:52)
  • Federal Tax Law Hierarchy (9:32)
Federal Statutes and Legislation

Federal Statutes and Legislation

This Wolters Kluwer, CCH tax tutorial covers:

  • Internal Revenue Code - IRC (6:27)
  • How a Tax Bill Becomes Law (4:17)
  • Legislative History for Tax Laws (5:38)
Treasury Regulations

Treasury Regulations

This Wolters Kluwer, CCH tax tutorial covers:

  • Overview of Treasury Regulations (4:45)
  • Types of IRS Rules (7:25)
  • Weight of Authority (1:56)
Judicial System

Judicial System

This Wolters Kluwer, CCH tax tutorial covers:

  • Understanding the Federal Courts (4:39)
  • Choice of Forum for Litigation of Tax Issues (2:32)
  • Weight of Authority (4:51)
IRS Rulings and Pronouncements

IRS Pronouncements

This Wolters Kluwer, CCH tax tutorial covers:

  • IRS Rulings Overview (2:32)
  • Types of IRS Rulings (14:43)
  • Weight of Authority of IRS Rulings (4:01)