The Tax law is found in many places starting with the federal government and working down through states and county, cities as well. The wide variety of taxes that everyone is faced with can be staggering - these tax laws can affect almost every aspect of your life.
The federal law is found primarily in:
Title 26 of the United States Code - the Internal Revenue Code of 1986 as amended
Title 26 of the Code of Federal Regulations as promulgated by the Internal Revenue Service
the proposed regulations issued by the Internal Revenue Service ("IRS"), the temporary regulations issued by the IRS, the revenue rulings issued by the IRS, the private letter rulings issued by the IRS, and the revenue procedures, policy statements, and technical information releases issued by the IRS, and federal tax court decisions.
Tax laws vary for states, counties, cities and other municipalities and are likewise contained in codes sections, regulations, administrative codes, procedures and statements issued by the respective governmental authorities, as well as by the state court decisions. In most instances, state laws are patterned after the federal law but this is not always the case.
Our daily lives are pervaded by Tax law. And the presumption is that each of us knows what is contained in the law. This can be bewildering when you get started, just remember that there are resources for you to use in your research. One of the fast ways to learn is to use the internet in the course of your research; it is an invaluable tool that by no means should be over looked.
Starting on the IRS website, www.irs.gov is a good point at which to launch from. You will need to pay attention to what you are looking for to make sure that it is relevant to what you need. Another resource are volunteer organizations that assist with tax questions. And if all of the above fall short of what you need there are tax lawyers with years experience to help you, but that comes with a price. And if you are in a bind there are ways of finding help at little or no cost if you are willing to look for it.