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  • 140 terms

    Term:

    Administrative Sources

    Definition:

    Federal tax law that is created by the appropriate use of power that is granted to the US Treasury Dept of Congress. These sources of the law have a presumption of the authority of the statute, but they are subject to taxpayer challenge. Such sources include regulations, rulings, revenue procedures and other opinions that are used by the Treasury Department or the internal Revenue Service.

    • Tax 861
    • 140 terms
    • Vocabulary for Tax 861. Find, create, and access Taxes, flashcards with Course Hero.

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