Briefly describe the process by which a new tax law is passed.

The Internal Revenue Code was formerly known as Title 26 of the U.S. Code. It is broken down into subtitles, chapters, sub chapters, parts, and sub-parts. The basic reference to a particular part of the Code is made by reference to a Code section number. When reading the Code, you must always read the entire code section, not just the apparently applicable subdivision, because other divisions of the code section may contain special rules or definitions that also apply.