📖 Tax Law Sources — CPA Exam (REG) | Taxation Course
Автор: Farhat Lectures. The # 1 CPA & Accounting Courses
Загружено: 2026-01-31
Просмотров: 106
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This video lecture breaks down the primary sources of tax law established by the three branches of government, with a specific focus on the legislative branch. We explore the hierarchy of authority, starting with the U.S. Constitution and the Internal Revenue Code (IRC), and how tax bills move through Congress to become law. Understanding these legislative foundations is critical for the CPA REG exam, as it forms the basis for all tax research and professional compliance.
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