Authoritative Hierarchy of Tax Sources

Free CPA REG (Taxation & Regulation) lesson in Ethics, Professional Responsibilities and Federal Tax Procedures. 20 min read, ~3,064 words.

Statutory sources (Internal Revenue Code, Title 26 USC, and ratified tax treaties) are the highest tier and carry the force of law. Treasury Regulations rank below the Code: legislative outrank interpretive outrank procedural, and final outranks temporary outranks proposed. Judicial hierarchy runs Supreme Court, then Circuit Courts, then trial courts...

What this lesson covers

• Content
• Example 1
• Example 2
• Common Mistakes
• Check Your Understanding
• Exam Shortcuts

Learning objectives

• I.C4

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