Relevant sections of the Constitution and Bill of Rights:
The vast majority of statutes related to income, estate and gift, excise, and employment taxes are contained in Title 26 of the U.S.C. This is generally referred to as the Internal Revenue Code. The current code was promulgated in 1986, though it has been amended many times since (and thus should be referred to as the "Internal Revenue Code of 1986, as amended"). It replaced two previous versions from the 1939 and 1954.
The Code is divided into subtitles, which are further divided into chapters and subchapters. Using these subtitles, chapters, etc. can be a good way to find relevant Code sections, as they are organized topically. Browsing the table of contents for the code can lead you to relevant provisions.
|B||Estate and Gift Taxes|
|D||Misceallaneous Excise Taxes|
|E||Alcohol, Tobacoo, and Certain Other Excise Taxes|
|F||Procedure and Administration|
|G||The Joint Committee on Taxation|
|H||Financing of Presidential Election Campaigns|
|I||Trust Fund Code|
|J||Coal Industry Health Benefits|
|K||Group Health Plan Requirements|
The Internal Revenue Code gives the Treasury Department the authority to make regulations related to the Code. The department issues three types of regulations: proposed, final, and temporary.