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Investopedia explains 'Tax Code'
A number of secondary sources, such as the numbered Internal Revenue Service publications, Treasury regulations, revenue rulings, and mass-market income-tax books, attempt to put the tax code into plain language for taxpayers. Taxpayers can often correctly comply with tax rules by following the guidelines laid out in these secondary publications, but for more complex situations, it may be necessary to consult the tax code directly, to decipher the tax laws.
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