Question

Which of the following forms the basis for all tax provisions?

a. secondary authority
b. the administrative authority of the IRS
c. judicial interpretation of the law
d. the statutory authority of Congress

Answer 1

The basis for all tax provisions is the statutory authority of Congress.

Step-by-step explanation:

The basis for all tax provisions is d. the statutory authority of Congress. The power to levy and collect taxes is one of the enumerated powers of Congress, as detailed in Article I, Section 8 of the U.S. Constitution. This power allows Congress to set taxes, tariffs, and other means of raising federal revenue, giving them control over the money.