Tax code refers to the set of laws, regulations, and rules that govern taxation. It includes various provisions that outline how individuals, businesses, and other entities should calculate and pay taxes.

The tax code is typically a complex system that is subject to change over time and can have a significant impact on personal and business finances. It may include provisions related to income tax, payroll tax, estate and gift tax, and more.

Understanding the tax code can be important for individuals and businesses to ensure they are in compliance with the law and taking advantage of available tax benefits.