is there a file containing the iptables rules set for Tails? Where can it be found?

Tails' firewall is configured using ferm. See its configuration file.
Comment by Anonymous Sat 30 Mar 2013 11:38:53 AM CET
Most questions about the design and implementation of Tails are answered on design.
Comment by Tails Sat 30 Mar 2013 12:24:48 PM CET