What document outlines the characteristics and historical background of each revenue source?

The Revenue Manual is the document specifically designed to provide a comprehensive overview of the characteristics and historical background of each revenue source. This manual typically includes information on the legal foundation for the revenue sources, trends in revenue collection over time, and the underlying economic conditions that affect those revenues. By detailing how each revenue source functions, its history, and its significance, the Revenue Manual acts as an essential resource for government officials and financial officers involved in budget preparation and revenue forecasting.

In contrast, a Budget Plan focuses primarily on the allocation of resources and expenditures over a specific period, without detailing the characteristics and histories of the various revenue streams. A Financial Report provides a summary of financial performance, including income and expenditures, but does not delve into the historical aspects of each revenue source. The Tax Code is a set of laws governing taxation but does not serve the purpose of summarizing the distinctive features or histories of revenue sources in the same manner as the Revenue Manual.