The Internal Revenue Code (IRC) is the official federal tax law , enacted by Congress and signed by the President.
IRS Regulations interpret the IRC
Revenue Procedures and Revenue Rulings provide guidance
Internal Revenue Bulletin (IRB) publishes the above but is not the law itself
✅ Correct answer: B – Internal Revenue Code
[References:, IRC Title 26 of the United States Code, APA Payroll Source – Tax Authority Hierarchy, ]
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