If you're very interested the US Tax code can be found here: http://www.law.cornell.edu/uscode/html/uscode26/usc_sup_01_26.html http://www.law.cornell.edu/uscod

If you're very interested the US Tax code can be found here: http://www.law.cornell.edu/uscode/html/uscode26/usc_sup_01_26.html http://www.law.cornell.edu/uscode/html/uscode26/usc_sup_01_2... </sarcasm> Or save yourself 9814 pages and read this article on Wikipedia: http://en.wikipedia.org/wiki/Taxation_in_the_United_States http://en.wikipedia.org/wiki/Taxation_in_the_United_States It's far from excellent, but it does a decent job explaining the system, and as with most Wikipedia articles is a good starting point.