A statutory source of Federal tax law is:

Question

Quizplus · Accepted Answer

Tax treaties are agreements between the United States and foreign countries that establish the rules for the taxation of residents of each country. They are considered statutory sources of Federal tax law because they are enacted by Congress and have the force and effect of law. Options A and B refer to administrative guidance and judicial decisions, respectively, which are secondary sources of tax law. Textbooks are not considered statutory sources of tax law.

A Statutory Source of Federal Tax Law Is