Another argument made by tax protesters is that a given section of the statute (i.e., a given section of the Internal Revenue Code) must be supported by an implementing regulation for that particular section in order for that section to be legally valid, or that the lack of an implementing regulation for that section makes that section unenforceable.
Another argument made by tax rebels is that a specific section of the law (i.e., a specific section of the Internal Revenue Code) must be supported by an implementing regulation for that particular section to be legally valid, or that the lack of an implementing regulation for that section makes that section unenforceable.