Tax law

[3]: 213 Primary taxation issues differ among various countries, although similarities might exist.

[12] Overall, legal education, across African countries, starts at the university level as an undergraduate course although a few universities have promulgated a law degree as a graduate program "akin to [that] … in the United States, Canada, and India.

"[12] In most African countries, a law degree does not necessarily qualify one to practice as a lawyer.

), via a four-year program (as in Malawi, Kenya, Zambia, and most of South African law universities).

[12] A list of tax faculty ranked by publication downloads is maintained by Paul Caron at TaxProf Blog.

The Internal Revenue Code is the primary statutory basis of federal tax law in the United States. The Code of Federal Regulations is the Treasury Department's regulatory interpretation of the federal tax laws passed by Congress, which carry the weight of law if the interpretation is reasonable. Tax treaties and case law in U.S. Tax Court and other federal courts constitute the remainder of tax law in the United States.