Q: Is the internal Revenue code positive law (follow up)
So this is a follow up to the last question that I asked. I'm still a bit confused It seems that while title 26 is not positive law, the actual Internal Revenue Act of 1986 is....at least from what I am understanding. My previous question helped to determine that our current taxing provisions were established in the passing of the Internal Revenue Act of 1986. However some of the statutes or code covered in title 26 are not present in the original Internal Revenue Act of 1986. What I am gathering is both of these are identical to one another with the actual statute that is amended being the Internal Revenue Act of 1986 and then everything that was added to any version of this amended statute is then put into title 26. I guess what I'm asking is while both of these are separate is everything that is included in one also included in the other....though one is positive law and the other isn't?
Lawyers, want to be a Justia Connect Pro too? Learn more ›
- (916) 704-3009
- View Profile
- Answered
A:
You’re on the right track with your understanding of Title 26 and the Internal Revenue Act of 1986. Title 26 of the United States Code is indeed the codification of the Internal Revenue Code (IRC). The IRC itself is considered positive law, meaning it has been enacted into statute by Congress and can be cited as such.
While Title 26 organizes and presents the tax laws systematically, the Internal Revenue Act of 1986 serves as a foundational statute that has been amended over time. These amendments are incorporated into Title 26, ensuring that the code remains up-to-date with the latest tax regulations and provisions. This means that any changes made to the Internal Revenue Act of 1986 are reflected within Title 26.
In essence, both Title 26 and the Internal Revenue Act of 1986 work together to form the complete body of federal tax law. Everything included in the Internal Revenue Act of 1986, along with its subsequent amendments, is encompassed within Title 26. The distinction lies in how they are organized and presented, with Title 26 serving as the codified and positive law version of the tax statutes.
Justia Ask a Lawyer is a forum for consumers to get answers to basic legal questions. Any information sent through Justia Ask a Lawyer is not secure and is done so on a non-confidential basis only.
The use of this website to ask questions or receive answers does not create an attorney–client relationship between you and Justia, or between you and any attorney who receives your information or responds to your questions, nor is it intended to create such a relationship. Additionally, no responses on this forum constitute legal advice, which must be tailored to the specific circumstances of each case. You should not act upon information provided in Justia Ask a Lawyer without seeking professional counsel from an attorney admitted or authorized to practice in your jurisdiction. Justia assumes no responsibility to any person who relies on information contained on or received through this site and disclaims all liability in respect to such information.
Justia cannot guarantee that the information on this website (including any legal information provided by an attorney through this service) is accurate, complete, or up-to-date. While we intend to make every attempt to keep the information on this site current, the owners of and contributors to this site make no claims, promises or guarantees about the accuracy, completeness or adequacy of the information contained in or linked to from this site.
