Title 26 of the US Code is the codification of the Internal Revenue Act and is the prima facie law covering taxes.
http://www.law.cornell.edu/uscode/uscode26/usc_sup_01_26.html
Specifically, section 1 imposes the tax.
http://www.law.cornell.edu/uscode/uscode26/usc_sec_26_00000001----000-.html
Section 61 defines gross income.
http://www.law.cornell.edu/uscode/uscode26/usc_sec_26_00000061----000-.html
Section 62 covers computation of adjusted gross income.
http://www.law.cornell.edu/uscode/uscode26/usc_sec_26_00000062----000-.html
Section 63 covers computation of taxable income.
http://www.law.cornell.edu/uscode/uscode26/usc_sec_26_00000063----000-.html
Section 6012 covers persons required to file returns.
http://www.law.cornell.edu/uscode/uscode26/usc_sec_26_00006012----000-.html
Section 3402 covers withholding of taxes at the source. In other words, the requirement that employers have to withhold taxes from an employee's pay.
http://www.law.cornell.edu/uscode/uscode26/usc_sec_26_00003402----000-.html
If you have heard or read some theory that income only means corporate profits, that theory is wrong.
In Central Illinois Public Serv. Co. v. United States, 435 U.S. 21, 25 (1978), the court stated, "Wages usually are income..."
In United States v. Connor, 898 F.2d 942, 943-944 (3rd Cir. 1990), the court said, "Every court which has ever considered the issue has unequivocally rejected the argument that wages are not income."
In United States v. Koliboski, 732 F.2d 1328, 1329 n.1 (7th Cir. 1984), the court said, "...the defendant still insists that no case holds that wages are income. Let us now put that to rest: WAGES ARE INCOME. Any reading of tax cases by would-be tax protesters now should preclude a claim of good-faith belief that wages--or salaries--are not taxable." The court capitalized those three words above.
2007-09-01 04:08:40
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answer #1
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answered by NGC6205 7
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Come on! The folks who sell the snake oil that there is no income tax often end up in jail. Ever heard of Irwin Schiff? He sold a lot of books claiming to show the income tax was bogus...he is now in jail. When I worked at IRS we got a good laugh when somebody sent us a "tax protester" letter. We promptly took enforcement action against them. Don't be fooled by somebody who says taxes are voluntary, as all laws are voluntary. The law says not to murder; you can volunteer to follow it or you can go out and kill someone and face the consequences. Don't file or pay and you may have a tax lien and wage levy or face an IRS Summons.
2007-09-02 11:01:19
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answer #2
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answered by exirsman 5
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Amendment 16 of the US Constitution states "The Congress shall have power to lay and collect taxes on incomes, from whatever source derived..." and Congress has used this power liberally since this was ratified in 1913. Each state also has a constitution and all but a couple levy some form of Income Tax.
2007-08-31 15:47:29
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answer #3
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answered by Anonymous
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Title 26 of the US Code.
2007-08-31 18:24:17
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answer #4
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answered by Bostonian In MO 7
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Here we go again.....another tax protestor......
The law: Title 26 - Internal Revenue Code
http://www4.law.cornell.edu/uscode/html/uscode26/usc_sup_01_26.html
2007-08-31 15:46:00
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answer #5
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answered by Wayne Z 7
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yawn. don't pay, it's fine with me - we need prisoners, too.
2007-08-31 21:51:26
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answer #6
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answered by heart_and_troll 5
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