U.S Federal Tax Law Hierarchy Overview and Resources

Explore the framework of legislative, administrative and judicial authorities for tax positions.

Get an in-depth look with the U.S. Federal Tax Law Hierarchy Extended Guidance

Understand the weight of taxing authorities from highest to lowest for use in determining whether a source can be relied upon for a tax position.

Available to Tax Section members

View now

Get an in-depth look with the U.S. Federal Tax Law Hierarchy Extended Guidance

Understand the weight of taxing authorities from highest to lowest for use in determining whether a source can be relied upon for a tax position.

Available to Tax Section members

View now

Quick links

Legislative

The Constitution of the United States
Framework of the U.S. federal government from the National Archives

United States Code
A consolidation and codification by subject matter of the general and permanent laws of the U.S. published by the Office of the Law Revision Counsel of the U.S. House of Representatives.

Internal Revenue Code of 1986
Federal tax law with links to related resources by Tax Notes

United States Income Tax Treaties — A to Z
The United States has tax treaties with foreign countries.

Joint Committee on Taxation (JCT) Reports
Official publications from the JCT

Administrative

U.S. Treasury Regulations (Final and Temporary)
Complete, currently effective federal tax regulations by Tax Notes

Internal Revenue Bulletin (IRB)
The IRBs are officially published in the Federal Register.

IRS frequently asked questions (FAQs)
Index of FAQ categories from the IRS

IRS forms and publications
Access to IRS forms, instructions and publications

Judicial

Supreme Court of the United States
Official website of the U.S. Supreme Court

United States Tax Court
The United States Tax Court provides a national forum for the resolution of disputes between taxpayers and the IRS

Court Role and Structure
Information about the different types of federal courts, including the Supreme Court, Courts of Appeals and District Courts.

icon checkmarkOur guarantee
icon checkmarkOur guarantee

Every purchase you make from the AICPA & CIMA is safe and secure. We also guarantee 100% customer satisfaction on most of our products. If you’re not satisfied with your purchase, please contact us.

icon-updateOur refund policy
icon-updateOur refund policy

To start the return process, please contact us first. View all products eligible for refunds.

This site is brought to you by the Association of International Certified Professional Accountants, the global voice of the accounting and finance profession, founded by the American Institute of CPAs and The Chartered Institute of Management Accountants.

About|Terms & Conditions|Accessibility|Privacy Policy|Contact|Help|Site Map

CA Do Not Sell or Share My Personal Information

}