the internal revenue code is part of federal statutory law. true false
Internal Revenue Code The Internal Revenue Code (IRC), formally the Internal Revenue Code of 1986, is the domestic portion of federal statutory tax law in the United States, published in various volumes of the United States Statutes at Large, and separately as Title 26 of the United States Code (USC).[1] It is organized topically, into subtitles and sections, covering income tax (see Income tax in the United States), payroll taxes, estate taxes, gift taxes, and excise taxes; as well as procedure and administration. Its implementing agency is the Internal Revenue Service.
Origination Clause The Origination Clause, sometimes called the Revenue Clause, is part of Article I of the United States Constitution. This clause says that all bills for raising revenue must start in the House of Representatives, but the Senate may propose or concur with amendments as in the case of other bills.