Many other areas of law are commonly referred to as a code, for example the "penal code" for criminal offenses. That said, you have a good point: no doubt the t

Many other areas of law are commonly referred to as a code, for example the "penal code" for criminal offenses. That said, you have a good point: no doubt the tax code is one of the least comprehensible (to laymen) parts of the law in most countries.