The primary sources of tax law come from statutory, administrative, and judicial sources (Thomas
Reuters, 2023). Administrative sources include various rulings of the Treasury Department and IRS
such as regulations, revenue rulings, and other pronouncements (Sawyer & Gill, 2021). Statutory
sources are such items as the US Constitution, tax treaties and tax laws passed by Congress and is
the basis for all tax provisions (Sawyer & Gill, 2021). Judicial sources are collected rulings of the
various courts (Sawyer & Gill, 2021). Some specific examples also include Internal Revenue Code,
Financial Accounting Standards Board, US Tax Court, Supreme Court, and Circuit Court of Appeals
(Thomas Reuters, 2023). Secondary sources are interpretations of primary sources and is considered
an unofficial source of tax information (Sawyer & Gill, 2021). Examples of secondary sources are IRS
publications, tax journals and newsletters, tax services, press releases and annotated services
(Thomas Reuters, 2023).
Both sources are very useful but in different ways. Secondary sources can be used to find the
primary source of a tax law when not straight forward. Secondary sources can also be used if
conflicting primary sources exist or if there is not a clear primary source. Researchers may also need
to use secondary sources for an explanation or clarification of a primary source (Sawyer & Gill,
2021). For example, today at work, I had a Project Manager asking for more information on our auto
fringe for employees that drive company vehicles. I used the IRS.gov site to find the IRC and to get a
better explanation of the code. I am dealing with an electrician and trying to explain this fringe in a
way that he understands. It ended up not going well. (One of his guys had to pay $58.56 in extra in
tax for a quarter and he was made about having to pay anything to drive a company vehicle.)
While both offer the same information, it is not always easy to understand how it is written. Being
able to use one source to find another source or to break it down into easier to understand
language is essential though. However, as secondary sources are interpretations of primary sources,
one has to remember that they are one’s opinion of how the law reads. A different authority may
interpret that tax law different than the secondary source you are using. The secondary source may
also assist in determining if the tax code applies to the situation, you are researching also.
The United States Code is the law of the United States. It is the official codification of the general
and permanent federal statutes. The code has 54 titles relating to all different types of laws and
regulations. Title 26 refers to the Internal Revenue Code which deals with all the laws and
regulations relating to taxes. Before becoming law, the bill is sent to the House of Representatives
for its approval. If the bill passes the House of Representatives, it then goes to the Senate for
approval specifically the Finance Committee for review. If there are no other revisions it is sent to
the senate for approval. c Both houses must approve the bill before it is sent to the president’s desk
to sign. It is a detailed process that takes time to be finalized. When the president signs it becomes
law. c The IRC is considered the primary source. This means the “material on a topic upon which
subsequent interpretation or studies are based, anything from firsthand documents” (Georgetown
University/Jieun 2023). These first sources are immediate source accounts. These types of sources
can include laws and legislations, acts of Congress, court cases, rules and regulations, and any other
government documents.
Secondary sources are usually a restatement of the primary source. It can be a letter, or reviews and
articles that explain a particular matter from a primary source. These types of sources can be helpful
to understand the topic in more detail. They can be used as references to a primary source. These
types of sources can be published newspapers, newspapers, articles, and books. The IRS website is a
secondary source. It is a helpful tool to understand the regulations that were established.
Publications are summaries of taxes codes.
These sources play a big part in tax research because it is paramount to consider the weight of these
sources when determining how to proceed when there is a discrepancy that needs to be addressed.
Accountants need to know and use primary sources and make sure their information is correct when
dealing with tax and its implications. The information and sources that are used can be impactful
and binding. The accountant can use secondary sources to help them identify the cited primary
source. They can also use like Key Cite service system to make sure the primary source is up to date.
This system determines if a case is still good.
Reference
Georgetown University, July 18, 2023 “Primary Sources”,
https://guides.library.georgetown.edu/primary_sources
Office of the Law Revision Counsel, July 18, 2023, “Browse the US Code”,
https://uscode.house.gov/browse/prelim@title26/subtitleA/chapter1/subchapterB/part6&edition=p
relim
Purdue Global, July 18, 2023, Library," Guide to Westlaw Campus Research" KeyCite - Guide to
Westlaw Campus Research - Library at Purdue Global
Sawyer, R. & Gill, S. (2021). Federal Tax Research. 12th edition. Cengage. Boston, MA.
Thomas Reuters. (March 17, 2023). What are the best tax research sources? Retrieved
https://tax.thomsonreuters.com/blog/what-are-the-best-tax-research-sources/ c
