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
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
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.
U.S. Treasury Regulations (Final and Temporary)
Complete, currently effective federal tax regulations by Tax Notes
IRS forms and publications
Access to IRS forms, instructions and publications
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.
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.
Our refund policy Our refund policyTo 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.
