true or false the secondary authority for tax law in the int

true or false the secondary authority for tax law in the internal revenue code and the regulations ?

Solution

This is false.

Internal Revenue Code (IRC) is the primary tax authority in the US tax system. Tax rules and laws are issued by the government (legislature) but these are enforced by IRC. Topics under such code (like income taxes, gift taxes, employment taxes, etc) are under the framework of the Internal Revenue Service (IRS).