U.S. Federal Income Tax

Subjugation by taxation

Sources for Purposes of the Income Tax

source n. 1. The point at which something springs into being or from which it derives or is obtained. 2. The point of origin, such as a spring, of a stream or river. See Synonyms at origin. American Heritage Electronic Dictionary.         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: Do I have income? Do I have any money (receipts, revenue) coming in? Do I have Constitutionally defined income coming in? Do I have income that is excluded by law? Do I have income that is excluded by the Constitution? If I have income, does it come from a source that is a source of income for purposes of the income tax? Code of Federal Regulations From the U.S. Government Printing Office via GPO Access 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. Code of Federal Regulations From the U.S. Government Printing Office via GPO Access Sec. 1.861-8(f)(3)(ii) Relationship of sections 861, 862, 863(a), and 863(b). Sections 861, 862, 863(a), and 863(b) are the four provisions applicable in determining taxable income from specific sources. Each of these four provisions applies independently.         Section 861, applicable in determining taxable income from specific sources, applies independently.