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.
A water pump is the source of water for a home. If somebody steals the pump, then that pump is no longer a source of water for that home. No source, no water.
A grocery store is a source of food. If that grocery store burns down to the ground, then that grocery store is no longer a source of food. No source, no food.
A field of corn is a source of corn. If a tornado strips the field of the cornstalks, then that field is not a source of corn. No source, no corn.
I belabor the point, because I have actually had idiots argue the point. If something comes from a source, if you eliminate the source, you eliminate that which springs forth from the source.
A source of income is the point at which income springs into being or from which it derives or is obtained. A source of income is the point of origin of the income.
Income derives from Sources. No source, No income
If one does not have a source of income, then one can not have income.
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.
To the standing questions unanswered and un-transformed, I must add another question:
Section 861, applicable in determining taxable income from specific sources, applies independently.