Is the United States tax code considered a secondary authority?

The United States tax code is classified as a primary authority because it is an official source of law enacted by Congress. Primary sources in legal research include statutes, regulations, court cases, and constitutions, and they hold binding legal authority. The tax code falls under the category of statutes, as it contains the laws governing federal taxation that individuals and businesses must follow.

Secondary authorities, on the other hand, consist of analyses, interpretations, and commentary on primary law, including legal textbooks, articles, and treatises. These sources help legal professionals understand and interpret primary laws but do not carry legal authority on their own.

Understanding this distinction is crucial for anyone studying legal analysis, as primary sources are essential for determining legal obligations and rights, while secondary sources are valuable for guidance and perspective on those primary laws.