Chapter 28. Working With the Tax Law START - Research Process - Below. Tax Sources. Primary Sources - Code Legis Hist Regs IRS pronouncements Court decisions. Statutory Sources. Statute Codifications - 39, 54, 86 Rev Acts part of Code Numbering 39 54 & 86 Seidman’s.
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Working With the Tax Law
START - Research Process - Below
Over and over again courts have said that there is nothing sinister in so arranging one’s affairs as to keep taxes as low as possible. Everybody does so, rich or poor; and all do right, for nobody owes any public duty to pay more than the law demands: taxes are enforced extractions, not voluntary contributions. To demand more in the name of morals is mere cant.