What are the primary and secondary sources of tax lawSolutio

What are the primary and secondary sources of tax law?

Solution

Primary sources of tax laws are the documents issued by a branch of federal government/agency. The authorities that issue these are mainly Internal revenue code, Final and temporary regulation, judicial decision on tax matter, revenue rulings and revenue procedures.

Secondary sources of tax laws are journals, treaties, tax services, newsletter. These are unofficial sources of tax information. It is basically interpretation of tax laws via the primary sources. The information is used for analyzing and evaluation of the primary source. This information is issued by professionals containing their personal point of view.