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U.S. Federal Income Tax

Subjugation by taxation

Gross Income Revisit - 26 CFR 61

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If one does not have income, then one can not have gross income. 
If one does not have gross income, then one can not have taxable income. 
If one does not have taxable income, then one can not have an income tax imposed. 



Code of Federal Regulations
From the U.S. Government Printing Office via GPO Access

Sec. 1.61-1  Gross income.
(a) General definition.
Gross income means all income from whatever source derived, unless excluded by law.

         From an earlier page, I have these questions outstanding:

  • Do I have income;
  • Do I have any money (receipts, revenue) coming in;
  • Do I have Constitutionally defined income coming in?

        I must now add to the questions:

  • Do I have income that is excluded by law?

        Income excluded by law also means income excluded by the Constitution.  The Constitution is "Fundamental Law". This means I must also add to the questions:

  • Do I have income that is excluded by the Constitution?

        The astute reader will have noticed these two points:

  • Constitutionally defined income.
  • Income excluded by the Constitution.

         The Constitution and its connection to "income" will be addressed in another chapter.

Code of Federal Regulations
From the U.S. Government Printing Office via GPO Access

Sec. 1.61-1  Gross income.
(a) General definition. Gross income means all income from whatever source derived, unless excluded by law.
...
Section 61 lists the more common items of gross income for purposes of illustration. For purposes of further illustration, Sec. 1.61-14 mentions several miscellaneous items of gross income not listed specifically in section 61. Gross income, however, is not limited to the items so enumerated.
...
(1) For examples of items specifically included in gross income, see Part II (section 71 and following), Subchapter B, Chapter 1 of the Code.
(2) For examples of items specifically excluded from gross income, see part III (section 101 and following), Subchapter B, Chapter 1 of the Code.

        You have already read about how the cross references to items specifically included or excluded prove that "All income from whatever source derived" does NOT mean "All income from whatever source derived."  Add to that previous proof the statement contained in this regulation: "unless excluded by law."  A single item that is excluded by law negates the statement, "All income from whatever source derived."

        "Gross income ... is not limited to the items so enumerated" unless that un-enumerated income is excluded by law, excluded by the Constitution, or simply is not within the Constitutional definition of income.

Code of Federal Regulations
From the U.S. Government Printing Office via GPO Access

Sec. 1.61-1  Gross income.
(b) Cross references. Cross references to other provisions of the Code are to be found throughout the regulations under section 61. The purpose of these cross references is to direct attention to the more common items which are included in or excluded from gross income entirely, or treated in some special manner.
...
The cross references do not cover all possible items.

         The cross references found in the regulations under section 61 are to direct attention to certain items specifically treated in some manner.  The cross references do NOT cover all possible items.  Which means the cross references don't point to sections 861 through 863 or the regulations under sections 861 through 863.

Code of Federal Regulations
From the U.S. Government Printing Office via GPO Access

Sec. 1.61-1  Gross income.
(b) Cross references. Cross references to other provisions of the Code are to be found throughout the regulations under section 61.
...
To the extent that another section of the Code or of the regulations thereunder, provides specific treatment for any item of income, such other provision shall apply notwithstanding section 61 and the regulations thereunder.

        Parsing the statement in the bold print:  To the extent that section 861, 862, & 863 of the Code or regulations 1.861-1, 1.861-8 & 1.861-8T, provide specific treatment for any item of income, such other provision shall apply notwithstanding section 61 and the regulations thereunder.

          Whether married or unmarried, Treasury Regulation 61 does not differentiate between three internationally renown burger flippers. 


 
        Treasury Regulation 61 also does not differentiate between income from the source of flipping burgers in Canada, China, or the United States.

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