The most important source of current federal income tax law is the

Name: The most important source of current federal income tax law is the
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The Internal Revenue Code of 1986, as amended, is the most important source of current federal income tax law. It contains all the statutes passed by Congress that govern federal taxation. The IRS, U.S. Supreme Court, and U.S. Tax Court all play important roles in interpreting and enforcing the tax laws, but they do not create the laws themselves.

The Most Important Source of Current Federal Income Tax Law