Authoritative Hierarchy of Tax Sources
Free CPA REG (Taxation & Regulation) lesson in Ethics, Professional Responsibilities and Federal Tax Procedures. 21 min read, ~3,102 words.
Statutory beats everything: Internal Revenue Code (Title 26 USC) and ratified tax treaties have the force of law. Treasury Regulations rank next: legislative interpretive procedural; final temporary proposed in weight. Judicial decisions: Supreme Court Circuit Courts of Appeals Tax Court (Regular) / District Court / Court of Federal Claims Tax...
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What this lesson covers
- Content
- Example 1
- Example 2
- Common Mistakes
- Key Takeaways
- Exam Shortcuts
Learning objectives
- I.C4
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