Subject: Positive Law -----BEGIN PGP SIGNED MESSAGE----- Hash: SHA1 Dear Subscriber, By request, before I get into the "wages aren't income" claim, I want to quickly address another claim that comes up from time to time, having to do with "positive law." The claim is that Title 26 of the United States Code (i.e., the tax code) isn't "positive law," and that it therefore doesn't apply to the general public. (For a reason I don't fully understand, some cite 26 USC 7806 as support for this claim, though all that section says is that cross- references, tables of contents, arrangement of sections and descriptive matters in the code are not the law--only the text of the sections is.) When Congress passes laws, it does so via "public laws," which are published in the "Statutes at Large." Many laws have been enacted as one "public law" and subsequently amended many, many times by other "public laws." Technically, ALL of the public laws put together constitute the law. However, that can get really inconvenient and confusing to follow. Suppose you're in the business of importing cars into the U.S., and there is a tariff on doing that. To figure out your legal requirements, you could search ALL of the Statutes at Large (since the beginning of the country), one at a time, find where the tariff came into being, and then find every single amendment to it since its inception. But it sure would be tough to do all that just to figure out what the law CURRENTLY requires of you. And so the "United States Code" came into being. It constitutes the cumulative end result of compiling ALL of the Statutes at Large. The "Titles" of the United States Code represent the original law, as altered by all of the subsequent amendments. Or at least, it's supposed to represent that. That's where the concept of "positive law" comes in. Many of the 50 "Titles" of the United States Code have been verified to match exactly the underlying Statutes at Large. As 1 USC 204 explains, "whenever titles of such Code shall have been enacted into positive law the text thereof shall be legal evidence of the laws therein contained." In other words, they can be treated as the law itself, because they match. On the other hand, titles that are NOT "positive law" constitute only "prima facie" evidence of the law itself. In other words, you're allowed to assume them to accurately represent the law, but if there is any discrepancy between the "Title" and the Statutes at Large, the Statutes at Large "win." The titles which have been enacted as "positive law" (for those of you who care) are Titles 1, 3, 4, 5, 9, 10, 11, 13, 14, 17, 18, 23, 28, 31, 32, 34, 35, 36, 37, 38, 39, 40, 44, 46, and 49. The Internal Revenue Code of 1954 was also enacted separately, as Volume 68A of the Statutes at Large. So what does this mean for you and me? Dang near nothing. When it comes to the federal tax code (Title 26), I have so far found only ONE discrepancy between Title 26 and the underlying Statutes at Large. The title of Part I of Subchapter N in Title 26 appears as "Source rules and other general rules relating to foreign income," while in the Statutes at Large that title has always been "Determination of sources of income." (Since titles carry no legal weight, that doesn't matter much anyway.) Other than that, all the sections I've examined match exactly between 26 USC and the Statutes at Large. The idea that a Title which isn't "positive law" doesn't apply to the general public is purely a fabrication. Yes, technically the REAL law consists of the underlying public laws, found in the Statutes at Large, but only very rarely is there a difference between that and the United States Code anyway. A title not being "positive law" is NOT permission to ignore it. And if Statutes at Large are what you want, try Volume 68A, which is the 1954 tax code. You can wade through each volume of the statutes at large if you really want to, but personally, I'm thankful it's been compiled in one place for me. Sincerely, Larken Rose www.larkenrose.com -----BEGIN PGP SIGNATURE----- Note: This signature can be verified at https://www.hushtools.com/verify Version: Hush 2.5 wpwEAQECAAYFAkYG68YACgkQGmVFo/iGj321eAQAyXkFuPKd9u2fHetlVgyRuFhQxGRX Ci0klLaDEuj7NZ6PwNSPDS4YmicYf0MjAR+j2e4n/bmgxmEkgUaOQcMCINHNW0ILsH/F 7PD+dqIQAUTdMARdYfd/5HCrQclRV1KeKHc6G9vL8XfBnYuNXJt+S0txq/ncSNVXyuUc iQfvZuM= =fKMq -----END PGP SIGNATURE----- -- Need cash? Apply now for a credit loan with fast approval http://tagline.hushmail.com/fc/CAaCXv1QZoq2PqjF0H900eigelKaNE5C/ -------------------------------------------------------------------- To subscribe, send a blank message to 861-on@mail-list.com To contact the list owner, send your message to 861-list-owner@mail-list.com