Tags
Section-204
Doctrine
Partially Supported
Title 26 of the U.S. Code is enacted as positive law
Examining the claim that the Internal Revenue Code as it appears in Title 26 of the U.S. Code is positive law, such that the Code text itself carries full legal force without reference to the underlying public laws.
Positive Law
A title of the United States Code that has been formally enacted as law, making the Code text itself legal evidence rather than merely prima facie evidence of the underlying statutes.