Which title is known as the statutory basis of all federal tax law?

Title 26 of the United States Code is known as the statutory basis of all federal tax law. This title specifically outlines the Internal Revenue Code (IRC), which governs federal taxation in the United States. It includes provisions related to individual income taxes, corporate taxes, estate taxes, gift taxes, and various excise taxes, among other topics. Title 26 is essential for understanding tax-related regulations and obligations imposed on individuals and businesses.

In contrast, other titles mentioned do not pertain to federal tax law. For instance, Title 25 primarily deals with Indian affairs, Title 27 covers alcohol, tobacco, and other trade regulations, and Title 28 relates to the judiciary and judicial procedure. Therefore, Title 26 stands out as the comprehensive framework that describes the federal tax system and is utilized by tax professionals and the IRS for tax administration and compliance.