Which of the following statements is not a characteristic of the Internal Revenue Code?
A)The basis of Congressional authority for the Federal income tax is the Sixteenth Amendment to the U.S.Constitution.
B)Changes made in the tax law after 1986 are incorporated into the 1986 Code as amended.
C)Any change in the Internal Revenue Code generally starts in the House of Representatives.
D)When a tax advisor is citing a particular item within the Internal Revenue Code, citation of the section number alone is usually sufficient.
E)The reasons why Congress made a particular change or addition to the Internal Revenue Code are given within the Code itself.

Question

Quizplus · Accepted Answer

The Internal Revenue Code itself does not typically include the reasons why Congress made specific changes or additions. These reasons are often found in legislative history documents, such as committee reports, rather than in the Code.

Which of the Following Statements Is Not a Characteristic of the Internal