1. Legislative Tax Law
Tx 8030

2. Brief History of Code Sixteenth Amendment in _____
Separate revenue acts, _____ to _____
IRC of _____

3. Characteristics of the Code
Supreme tax authority unless…
Conflict with U.S. ____________
Conflict with U.S. _______
The Supreme Court engages in two activities:
Resolving conflicts between the _____ and _____________
Interpreting the _____

4. Characteristics of the Code (continued)
Amended when Congress passes a ________ ____
_______ law numbers
Become part of ______ ___

5. Organization of the Code
Title ___ of U.S. Code
Subtitle
Chapter
Subchapter
Part
Subpart

6. Organization of the Code (continued)
Section
Subsection
Paragraph
Subparagraph
Other

7. Reading the Code General rules and exceptions Definitions
Limited scope
Measuring language
Conjunctions and qualifiers
Interrelationships
Effective dates
Spacing of section numbers

8. Flow of Tax Legislation
“All Bills for raising _______ shall originate in the ______ of _______________.”
Tax bills are referred to committee and assigned a ____ number.
House _____ and _______ Committee
Senate ________ Committee
_______ hearings and ________ sessions

9. Flow of Tax Legislation (continued)
Amendments to tax bills from the floor
Joint ____________ Committee
When Congress passes a tax bill, the President can:
_____ it
_______ it

10. Documentation from Process
Committee Reports
______ Ways and Means
_______ Finance
______ Conference
______ Committee on Taxation’s “_____ Book”
Public hearings
“______ Debate Report” in Congressional _______

11. Birth of a Revenue Act House Ways and Means Committee House Floor
Action
Birth of a
Revenue
Act
Senate Finance
Committee
Senate Floor
Action
Joint Conference
Committee
President of the
United States
House and
Senate Floors
Bill Dies
Revenue Act
Internal
Revenue Code
Bill Sent
Back to Congress

12. Tax Treaties _______ law of the land ______-in-time rule
Intent to _________