Primary and secondary sources are explained, along with the substantial authority. The interpretation and application of the Internal Revenue Service and Courts are discussed.
Tax Return Position
Tax laws can be complicated because they are always changing and evolving. When reviewing how tax laws come about and where they are found, people need to understand the sources of tax laws. In the paragraphs below the explaination of primary and secondary sources are explained. Following the sources is substantial authority and understanding its meaning is important in interpreting tax laws. The last area broached will be explaining how tax laws are interpreted and applied by the courts and Internal Revenue Service...