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Accounting, Finance, SPSS
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Primary Source for Legislative Tax Law

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Please prepare a response to the below post:
A primary source is information that is obtained directly from the source where a secondary source is information that is provided by a source based on the information of a primary source. For legislative tax law there are a few primary sources. There is the Internal Revenue Code, Treasury Regulations, case law, and finally publications by the Internal Revenue Service. (Library of Congress) Also included as a primary source for legislative tax law are international tax treaties. (Sawyer & Gill, 2020). My go to is generally the IRC and case laws as well as tax treaties when dealing with international situations. A secondary source would be someone else writing about a tax law or explaining the tax law. Examples of this could be a scholarly journal, textbook, articles, etc.
Both can play an important role in tax research. A secondary source can send you into the right direction towards a primary source and can provide some explanation as to how it can be used. Scholarly journals can go into depth about a tax law and provide some examples of how it can be used. They will generally reference the specific code from the IRC, a specific tax treaty, a court case where a judge ruled on a matter similar to what is being researched, etc. A lot of times I will either start out with a secondary source that will lead me to a primary source or use the secondary source to help me apply what is being said in the primary source. Sometimes I struggle to fully understand what is being said in the IRC so I may look towards a secondary source to explain what is being said but in simpler terms. Although I do this, I do not take what is said in a secondary source as being rock solid evidence. The primary source is what you want to base your tax research on and use when applying your research to a situation.
Library of Congress. (n.d.). Primary Sources of Law. Retrieved November 22, 2022, from https://guides(dot)loc(dot)gov/tax-law/primary-sources
Sawyers, R., & Gill, S. (2020). Federal Tax Research (12th ed.). Cengage Learning US. https://mbsdirect(dot)vitalsource(dot)com/books/9780357366448

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A primary source incorporates original information that is not derived from summarizing, interpreting, or evaluating someone else’s work. The key primary sources for tax law include the United States (U.S.) constitution, American statutes as well as their legislative histories, and the U.S. tax treaties. The above primary resources are collectively termed legislative sources. Internal Revenue Service (IRS) is a primary resource that contains critical information related to Section 179 Deduction and bonus depreciation deduction. Secondary sources constitute work that is based not only on primary but also on other secondary resou...
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