The legislative, executive, and judicial branches of government are all involved in the enactment and administration of tax law. The House Committee on Ways and Means, the Senate Committee on Finance, and the U.S. Congress Joint Committee on Taxation are responsible for gathering information and holding hearings for bills that may eventually become new or amended tax legislation. (See a chart of the legislative process.)

The official source of federal tax laws is the Internal Revenue Code (IRC). The U.S. Department of the Treasury issues regulations to interpret the IRC. The Internal Revenue Service (IRS) of the Treasury Department collects federal taxes, enforces federal tax laws, and issues rulings in response to request for guidance. The IRS issues revenue rulings and procedures and other interpretations of the IRC. After referring to the IRC and the Treasury Regulations for tax questions, people are likely to refer next to the IRS interpretations for further authority.

Sometimes disputes between taxpayers and the IRS are not successfully negotiated and might be taken to court. A taxpayer can initiate litigation from any one of the three courts: US Tax Court, US District Court for the taxpayer’s district, and US Court of Federal Claims. Appeals are directed to US Circuits and to the Supreme Court. (See the chart of the judicial system for federal tax and visit the Federal Judiciary Homepage for more information and links to District and Circuit Courts.)

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SOURCES FOR FEDERAL TAX LAW

Legislative
(See the Introduction to Legislative Histories for more information.)

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Administrative

Federal Register
The Treasury Regulations are issued in the Federal Register, which is published on a daily basis for federal rules and regulations.
Location: 3rd floor, Documents Dept, aisle R9

Code of Federal Regulations (current: 1998-1999)

cited CFR

This is a subject compilation of federal regulations and rules. The CFR has an annual index that contains a subject index, and index to regulations by Public Law number, and an agency index.
Location: 3rd floor, Documents Dept., Row R9

Internal Revenue Bulletin (current issues)

cited IRB

A weekly newsletter containing he latest Revenue Rulings, Revenue Procedures, and IRS announcements and notices.
Location: 3rd floor, Documents Dept. Periodicals, shelved by title under "I"
Call Number: T 22.23:
Citation Example:
Rev. Rul. 98-1, I.R.B. 1998-2, 1.
-- The 1^st revenue ruling issued in 1998. It was published on page 1 of the IRB for the 2^nd week of 1998.

Internal Revenue Bulletin Cumulative Bulletin (1919-1921 and 1939 to date)

cited CB

The Internal Revenue Bulletin Cumulative Bulletin is the cumulated version of the IRB, bound into volumes. These are issued two or three times per year. In addition to revenue rulings and revenue procedures, the Cumulative Bulletin contains IRC notices, proposed regulations, tax treaties, committee reports and Supreme Court decisions.
Location: 3rd floor, Documents Dept. Periodicals, shelved by title under "I"
Call Number: T 22.25:
Citation Example:
Rev. Proc. 65-19, 1965-2 C.B 1002
-- This is the 19^th revenue procedure issued in 1965. It was published in Volume 2 of the 1965 Cumulative Bulletin on page 1002.

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Judicial

For US Tax Court and its precedent:

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For Other Courts (primary citations):

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For Other Courts (secondary and comprehensive citations):

Citators
(Citators give a history of the case and list other authorities that cite the case in question.)

P-H Federal Taxes Citator (1954-1988)
Published by Prentice-Hall, this document provides citations helpful for locating for cases in multiple sources (AFTR, TC, TCM, F.Supp., etc.). Cases are listed alphabetically by case name.
Location: 3rd floor, Documents Dept., aisle R8
Call Number: KF 6280.5 P7