When looking into the United States tax discussions, we know that it consists of the Internal
Revenue Code, which is known to be the official title of the tax law. This code is known to be the
main foundation of all tax laws and helps to give answers to all tax-related questions and concerns.
Therefore, there are two specific tax sources known as primary and secondary tax revenue
sources. These are the main sources in relation to the Internal Revenue Code. The following
included within primary sources consist of the following: legislative, administrative as well as all
judicial sources. Therefore, it is imperative for these judicial and administrative sources to give
thorough explanations and interpretations within the Internal Revenue Code. Also, regarding the
court system, it would be their responsibility for them to ensure that all questions and additional
concerns are resolved that are normally in correlation to the interpretation of such tax laws.
Secondary sources are known to be sources that are related to tax information that is not
sponsored or given out by a government agency. This would include such material as tax services,
textbooks, newsletters, tax periodicals, and other items. Generally, people will seek secondary
sources when the primary sources that were located tend to contradict each other and people will
then go and search a secondary source for a more definite answer on the question in theory.
While conducting research and investigation activities relating to tax, two main sources of data are
available. They are primary data sources and secondary data sources. The primary data source
involves data at the first-hand level, i.e., from the source of origin. Some of the main primary
sources of legislative tax law that can aid in tax research include Treasury regulations, the Internal
Revenue Code (IRC), as well as diverse types of agency guidelines that have been published by the
Internal Revenue Service (IRS) (Research Guides at Library of Congress). The use of primary sources
of legislative tax law is of paramount importance to get access to authentic and credible details
and information on tax. The source of origin is the very tax laws that have been introduced to be
implemented in the practical setting. The role of primary source in tax research is critical since it
acts as the foundation on which a research process is based (Esdale & Franklin, 2023). The
authentic nature of the data adds value to the research process and helps to get a holistic insight
into the intricate details relating to tax laws and requirements.
Secondary sources of legislative tax law are another important source that can be used during a
tax research process. A distinguishing feature of the source is that it basically presents explanations
and interpretations relating to the information that has been presented in the primary source. One
of the main differences between secondary and primary sources is that the level of
authoritativeness is lower in the case of secondary sources. However, they play an integral role in
the tax research process since they help to understand the tax laws in a simple and
comprehensible manner. These sources serve as valuable guidance, thereby aiding in the tax
research process. Some of the most common secondary sources of legislative tax law include legal
treatises, commercial services on tax research, and case laws. Tax journals and credible
publications also act as vital secondary sources that can be used for tax research purposes to have
a better understanding of tax-related elements.
In order to carry out tax research at an integrated level, the use of both primary and secondary
sources is crucial. Secondary sources can complement primary sources and enable the researcher
to have a solid knowledge of tax laws and regulations. Since tax laws are complex in nature
(Demin, 2020), the use of primary and secondary sources can enhance the quality of the research
process.
Primary and secondary sources of information are both helpful for research and to fully
understand the topic at hand. For tax law, "the three major sources of statutory tax law are the
U.S. Constitution, tax treaties, and the IRC" (Sawyer & Gill, p. 99, 2021). Those are primary sources.
Other primary sources are judicial case law and Treasury regulations. To summarize, primary
sources are sources that state the factual law in its entirety.
Secondary sources provide an interpretation of primary sources. These include blogs (tax blogs),
articles (Forbes), and other publications (IRS, textbooks, guides, etc.). A great example is on this
webpage. To summarize the example, the case of Brown v. Board of Education U.S. Supreme Court
decision is the primary source while the article analysing the case within the Gale Encyclopaedia of
American Law is a secondary source. Secondary sources are great for helping analyse the technical
verbiage of internal revenue codes to further your understanding; however, these codes are up for
interpretation and not every secondary source will provide the same idea.
References:
HC Library (n.d.). Primary and Secondary Legal Sources. Highline College. Retrieved on July 20,
2023 from, https://library.highline.edu/c.php?g=344547&p=2320319
Sawyers, R. & Gill, S. (2021). Federal Tax Research (12th ed., p.99). Cengage Learning.
Demin, A. V. (2020). Certainty and Uncertainty in Tax Law: Do Opposites Attract?. Laws, 9(4), 30.
Esdale, M. M., & Franklin, M. (2023). Tax Research by Bad Example: A Twist on the Classic Case.
Issues in Accounting Education, 38(2), 95-106.
Research guides: Federal tax law: A beginner’s guide: Primary sources of law. Primary Sources of
Law - Federal Tax Law: A Beginner’s Guide - Research Guides at Library of Congress. (n.d.).
https://guides.loc.gov/tax-law/primary-sources
Sawyers, R. & Gill, S. (2021). Federal tax research. (12th ed). Cengage.
Tax research process. (n.d.). National Timber Tax. Retrieved July 20, 2023, from
https://www.timbertax.org/research/process/judicial/
