Tax Law: Statutes

A number of Constitutional provisions address taxation.

• Art. I, sec. 8 authorizes Congress to levy taxes.
• Art. I, sec. 7 indicates tax bills must originate in the House of Representatives.
• Art. I, sec. 2 requires that direct taxes be apportioned according to population, and the Sixteenth Amendment amends the Constitution to allow income taxation without apportionment.
• Art. I, sec 10 prohibits state duties on imports or exports without the consent of Congress.
• The Commerce Clause (art. I, sec. 8) prohibits state taxation that burdens interstate or foreign commerce.

The U.S. Constitution can be found in many locations:

The Internal Revenue Code of 1986 (IRC), as amended, contains the current federal tax laws and is codified in Title 26 of the United States Code. The IRC contains most of the statutes pertaining to income, estate, gift, excise, and employment taxes. The IRC is divided into eleven subtitles, which are each further subdivided.

The IRC can also be found in the looseleaf and database resources listed under the Recommended Sources tab.