Final answer:
The U.S. Constitution, the Internal Revenue Code, and tax treaties represent legislative authority. The Constitution sets the framework for allocating powers, including the power to tax, while the Internal Revenue Code and treaties are laws and agreements ratified by Congress within their legislative capacity.
Step-by-step explanation:
The U.S. Constitution, the Internal Revenue Code, and tax treaties represent different types of authority within the United States government. The Constitution is the supreme law of the land, providing the framework for the federal system and allocating powers among the legislative, executive, and judicial branches. The Internal Revenue Code, enacted by Congress, exercises legislative authority as it details laws regarding taxation. Tax treaties, which are agreements with foreign governments, also fall under legislative authority since they are ratified by Congress.
Legislative authority is held by Congress and includes the power to set taxes and tariffs, as described in Article I, Section 8, of the Constitution. This legislative power is known as "the power of the purse." The Constitution enumerates certain powers directly and implies others are needed to carry out the enumerated ones. While executive orders carry out executive authority and judicial decisions reflect judicial authority, the Constitution, tax code, and treaties principally embody legislative authority.