U.S. Federal Income Tax

Subjugation by taxation

Duties Imposed by IRC Section 6012

Internal Revenue Code Sec. 6012. Persons required to make returns of income (a) General rule Returns with respect to income taxes under subtitle A shall be made by the following: (1)(A) Every individual having for the taxable year gross income which equals or exceeds the exemption amount, except that a return shall not be required of an individual - [listed within statutory exceptions not applicable to this web page] It is self-evident that the above quoted IRC section 6012(a) is "for federal tax purposes"; It is self-evident that the above quoted IRC section 6012(a) acts upon income which is income "for federal tax purposes"; And it is self-evident that income that is income "for federal tax purposes" comes from sources of income that are sources "for purposes of the income tax."         As you read previously in chapter 2 of this web site, Part I (section 861 and following),  subchapter N, chapter 1 of the Code, and the regulations thereunder determine the sources of income "for purposes of the income tax." Code of Federal Regulations Sec. 1.861-1  Income from sources within the United States. (a) Categories of income. Part I (section 861 and following),  subchapter N, chapter 1 of the Code, and the regulations thereunder determine the sources of income for purposes of the income tax.         As you read previously in chapter 2 of this web site, income that is not exempt, excluded, or eliminated, is income "for federal tax purposes". Code of Federal Regulations Sec. 1.861-8T (d)(2) Allocation and apportionment to exempt, excluded, or eliminated income-- (ii) Exempt income and exempt asset defined-- (A) In general. For purposes of this section, the term exempt income means any income that is, in whole or in part, exempt, excluded, or eliminated for federal income tax purposes. The term exempt asset means any asset the income from which is, in whole or in part, exempt, excluded, or eliminated for federal tax purposes.         Income that is exempt, excluded, or eliminated for federal tax purposes can NOT trigger the imposition of the duties listed in IRC section 6012(a). Internal Revenue Code Sec. 6012. Persons required to make returns of income (c) Certain income earned abroad or from sale of residence For purposes of this section, gross income shall be computed without regard to the exclusion provided for in section 121 (relating to gain from sale of principal residence) and without regard to the exclusion provided for in section 911 (relating to citizens or residents of the United States living abroad).         As you read previously in chapter 2 of this web site, income that is not exempt, excluded, or eliminated, "for federal tax purposes"  would be foreign earned income. Code of Federal Regulations Sec. 1.861-8T (d)(2)(iii) Income that is considered [taxable] (D) Foreign earned income as defined in section 911 and the regulations thereunder (however, the rules of Sec. 1.911-6 do not require the allocation and apportionment of certain deductions, including home mortgage interest, to foreign earned income for purposes of determining the deductions disallowed under section 911(d)(6)).         And Foreign earned income is exactly the income which the instructions say you MUST show on your Form 1040.          There is no such instruction on any page of the Form 1040 instruction booklet with the same command in regard to domestic earned income. Download the instructions file from the government website. http://www.irs.gov/pub/irs-pdf/i1040.pdf Opens in new window. 1.5 Mb.