Federal Personal Income Tax Liability

Specifically what law (statute and implementing regulation) establishes my 'LIABILITY' to pay the U.S. Federal Personal Income Tax?

I have done some considerable research and so far have come to the conclusion that NO INDIVIDUAL is LIABLE for the U.S. Federal Personal Income Tax.

I do understand that the 16th Amendment to the Constitution was passed. BUT - I also understand that the U.S. Supreme Court held that the 16th Amendment applied ONLY to U.S. Corporate profits, not personal wages, etc.

What am I missing?

Thanks for your help,

Eric.
Missouri.

The 16th Amendment applies to individuals, corporations, and all other entities.

Section 1 of the Internal Revenue Code imposes the income tax on individuals.

[crager34]

Section 7701 (a) (1) of the IRC states:

Person. The term "person" shall be construed to mean and include an individual,**************

Section 7701(a)(30) of the IRC states:

United States person. The term "United States person means -
(A) a citizen or resident of the United States
(B) a domestic partnership
(C) a domestic corperation

ernewc...If you were born in America, you fall under (A) above.

So......the 16th is really not an issue because it did not give Congress any new taxing power (so says the Supreme Court).

You said the 16th was passed. There is currently much debate on that very issue and should be addressed by the DOJ, IRS, and I believe congress on September 18th.

Loku is correct in that Section 1 of the Internal Revenue Code imposes the income tax on individuals. However, the question for the ages is what is "taxable income?"

The reason the Supreme Court said the 16th did not give congress any new taxing power is that congress already had that power. Read the case.

[crager34]

I have read the case and the question still stands. What determines "taxable income" for United States citizens living and working within the 50 United States?

I have shown this before (without rebuttle) that the code leads to Section 861. It has been told to me that this section has nothing to do with U.S. citizens. Therefore, this section does not apply. Then what section does? Stating that section 1 does it all is not a correct interpretation of the law.

Crager34, here it is:

IRC Sec. 1 imposes a tax on the “taxable income” of individuals.

IRC Sec. 2(d) provides that the taxes imposed by section 1 applies to nonresident alien individuals only as provided by Secs. 871 or 877.

IRC Sec. 63 defines “taxable income” as gross income minus allowable deductions.

IRC Sec. 61 divines “gross income as all income from whatever source derived except as otherwise provided in the Code. No where in the Code does it say that individuals are not taxed on income they earn in the US.

IRC Sec. 861 defines “gross income from sources within the United States.” The only significance of this is that nonresident aliens are taxed only on “income from sources within the United States. THIS HAS NOTHING TO DO WITH THE TAXATION OF US CITIZENS.

IRC Sec. 871 imposes a tax on nonresident aliens engaged in trade or business in the US. The tax is on “income from sources within the United States. . THIS HAS NOTHING TO DO WITH THE TAXATION OF US CITIZENS.

IRC Sec. 877 deals with expatriates ONLY.

[crager34]

It seems as though I would need to continue fron IRC Sec. 61 then, because I cannot assume that the "items" of income listed constitute "sources" of income, or by assuming that "from whatever source derived" means that all of the "items" of income listed, regardless of where they come from, are subject to the "income tax."

The "income tax" is imposed on "income from whatever source derived." If the law did not explain what constitutes "sources of income," then the law would be interpreted using basic English. However, the law does explain what the term means, and therefore standard English usage is irrelevant.

So, to make this short loku:

Income from "sources" within the United States is specifically dealt with by Section 861, and "determination" of sources of income is also dealt with by Section 861. Sections 79, 105, 410, 414, and 505 each ID Section 861 as the section which determines what constitutes "income from sources within the United States."

You and I agree that they have nothing to do with United States citizens. All I would like to find out is what section shows what I earn is taxable income? Stating only that IRC Sec. 1 and/or IRC Sec. 61 is it, is not correct.

Crefer34, I have two things to say:

1. "from whatever source derived" mean from every source.

2. This is a quote from Schiller: "Against stupidity, even the Gods contend in vail."