Individual Income Tax Law
Tax law provides the rules taxpayers must follow when calculating, reporting, and paying their taxes each year. It is also the rules that state, local, and federal governments must follow in assessing and collecting taxes. The most comprehensive source of tax law is the Internal Revenue Code (IRC), which covers the procedures, policies, and penalties necessary for federal tax collection.

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Learn About Tax Laws and Basics
Nearly all Americans must file an individual income tax return with the Internal Revenue Service (IRS) each year. Even if you are one of the lucky few who does not need to file, either because you don't have any income or for other reasons, it's still a good idea to file a return. That's because many federal benefits for low- to moderate-income taxpayers are based on your federal returns. For example, the earned income tax credit (EITC) can increase the size of your refund a great deal if you qualify.
Tax Laws by State