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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.
Go look it up for yourself.

U.S. Federal Income Tax

Subjugation by taxation

Congress Can NOT Define the Meaning of Income

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[T]here would seem to be no room to doubt that the word [income] must be given the same meaning in all of the Income Tax Acts of Congress that was given to it in the Corporation Excise Tax Act [of 1909], and that what that meaning is has now become definitely settled by decisions of this Court.
Supeme Court: Merchants’ Loan & Trust Co. v. Smietanka,
255 U.S. 509 (1921)
[Bracket enclosures are my additions]

All means All.
Each and Every Income Tax Act

        Every Income Tax Act of Congress is required to use the same definition of income that the Supreme Court has ruled upon.  And since that meaning is "definitely settled", by decisions of the Supreme Court, no court can or will ever question the meaning again.

        The reason Congress does not get to decide the meaning of the word income was explained in a prior Supreme Court case. Speaking on the meaning of the word income, the Supreme Court said this:

Congress cannot by any definition it may adopt conclude the matter, since it cannot by legislation alter the Constitution, from which alone it derives its power to legislate, and within whose limitations alone that power can be lawfully exercised.
Supeme Court: Eisner v. Macomber,
252 U.S. 189 (1920)

        The Constitution is superior to Congress because the Constitution is the Creator; Congress is the Created. 

        The Constitution gives to Congress, the limited power that Congress has.  Congress can not modify the Constitution by legislation.

Sixteenth Amendment

The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several states, and without regard to any census or enumeration.

        The 16th Amendment brought the word "income" into the Constitution.  Once the meaning of income acquired Constitutional implications, defining that meaning was moved out of the reach of Congress. 

        In order to understand what Congress can "lay and collect taxes" on "without apportionment" and "without regard to any census" we need to understand what the Sixteenth Amendment; Constitutional meaning; of "income" is and we need to understand the nature of the tax that Congress can impose under these conditions.

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