Federal tax law

Every statute, regulation, court decision, and other legal authority relating to the imposition of any tax by the federal government of the United States.

Other authorities include decisions and advice issued by the Internal Revenue Service, which generally take one of the following forms: revenue ruling, revenue procedure, private letter ruling, technical advice memorandum, field service advice memorandum, general counsel memorandum, or chief counsel advice.

See also Internal revenue code, Income tax, Tax Law

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