I am not a Tax Lawyer, Nor do I play Dan Evans on the internet.
I am not a Certified Public Accountant, Nor do I play Paul Thomas on the internet.
I am not an Enrolled Agent, Nor do I play Richard Macdonald on the internet.
DO NOT TAKE MY WORD FOR ANYTHING ON THIS PAGE.
Go look it up for yourself.
Cross References §61 to §861Rumor has it, and I'm not going to chase it down, that all the cross references to section 861 have been removed from the government websites. Regardless of the government's attempt to hide section 861 from the common natural person, The cat's out of the bag, and it ain't gonna go back in the bag without some clawing and scratching.
It doesn't matter that the government, like a child hiding the pieces of mom's favorite vase - broken while throwing a ball in the house, is attempting to hide the evidence. Mom knows the vase is missing, And I know that section 861 and the regulations thereunder are where I must look for the rules to determine my taxable income..
The cross reference to section 861 has no bearing once a person understands the full import of section 861. Section 861 stands on its own, and is self activating by its own wording.
This is just a short page with long loading time because it has three scans of the cross references to section 861
Thanks to Larken Rose for making these scans available on the internet.