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This video lecture breaks down the primary sources of tax law established by the three branches of government, with a specific focus on the legislative branch. We explore the hierarchy of authority, starting with the U.S. Constitution and the Internal Revenue Code (IRC), and how tax bills move through Congress to become law. Understanding these legislative foundations is critical for the CPA REG exam, as it forms the basis for all tax research and professional compliance. 🔗 Start your free trial: https://lnkd.in/g4hZAp2 Farhat Lectures 🎓 🎥 Video Lectures | 📝 MCQs + AICPA | 🎯 Video MCQ Explanations 🤖 AI Quiz Assistant | 🎙 Podcast Lessons | ✅ True/False & Exercises 📚 Complete A–Z supplement to CPA Review & Accounting Courses Farhat is: ✅ Mapped to your CPA course (Becker, UWorld, Gleim, Miles, Surgent & more) ✅ In-depth explanations of key concepts ✅ Tons of MCQs (including AICPA) ✅ Ongoing support & guidance from Farhat and his team ❌ Not a replacement for your CPA course — a powerful supplement #CPAExam #TaxationCourse #TaxAuthorities #CPAREG #InternalRevenueCode