Income tax law question?

Question

I asked this before, but was not satisified: What is the law that makes the average wage earner living in one of the fifty States liable to pay a federal income tax?

Somebody quoted a section from the revenue code, but it actually had no bearing on my question. I think I've seen some sections there which do make that claim.

I know what a law is. Is an Act of Congress passed on a certain date, signed into law by the President, and given a certain name such as: "The Patriot Act"; "The Davis-Bacon Act", "Williams-Steiger Occupational Safety and Health Act", etc.

So what date and what name and where is the text of the law discussed and passed by Congress, signed by the President, making a wage-earning American liable to pay a federal income tax?

As a refererence, a jury of our peers did not find it at

http://video.google.com/videoplay?docid=6716929127738729234

Only specific answers, please.

Answer 1

Here are the major acts passed by congress regarding the Federal Income TAx...


Revenue act of 1862:
http://www.reference.com/browse/wiki/Revenue_Act_of_1862


1894 Income Tax and the Wilson-Gorman Tariff Act:
http://law.enotes.com/major-acts-congress/income-tax-wilson-gorman-tariff-act


Revenue act of 1913:
http://en.wikipedia.org/wiki/Revenue_Act_of_1913
http://law.enotes.com/major-acts-congress/federal-income-tax


Internal Revenue Code of 1954:
http://law.enotes.com/major-acts-congress/internal-revenue-act
http://www.reference.com/browse/wiki/Internal_Revenue_Code_of_1954
http://en.wikipedia.org/wiki/Internal_Revenue_Code_of_1954


Tax reform act of 1986:
http://www.answers.com/topic/tax-reform-act-of-1986
http://law.enotes.com/major-acts-congress/tax-reform-act
http://en.wikipedia.org/wiki/Tax_Reform_Act_of_1986


A timeline :
http://www.taxhistory.com/timeline.html

You can reference the codification of these laws in the U.S. Code Title 26:
http://www.law.cornell.edu/uscode/html/uscode26/usc_sup_01_26.html )

Answer 2

1861 Congress enacts the Revenue Act of 1861 to pay for what is anticipated to be a short civil war. For the first time an income tax is levied at the Federal level in the United States. The rate of imposition is 3% on all incomes higher than $800 per year. (Revenue Act of 1861)). I hope this will help.