- Any discussion of 26 USC, requires definitions of terms. 26 USC sec. 1 et seq., talks about income . If there is a question as to the definition of income ,Message 1 of 7 , Oct 15, 2008View Source
Any discussion of 26 USC, requires definitions of terms. 26 USC sec. 1 et seq., talks about "income". If there is a question as to the definition of "income", the discussion must settle that issue first. The Supremes ruled that even Congress cannot define the word "income", so that tells me the rest of us cannot define "income" either. In any discussion of the law as expressed by Title 26, there must be an authoritative source for the word "income". Congress cannot be that authoritative source as stated by the Supreme Court.
STRATTON'S INDEPENDENCE, LTD. v. HOWBERT, 231U.S. 399, 417 (1913): The Stratton Court made two important points: property, by itself, was not federally taxable and that the income tax that was authorized was the corporate income tax, not imposed on the profits or gains of the corporations, but on the privilege of incorporation.
Title 26 has not been enacted into positive law, nor will it ever be. That's fact! Now, can you answer 'why' in your mind? Hint: Art.1§8.17, Art.4§3.2, 5 USC 137 and 304 USC 64
Title 26 has never been passed into positive law and IT IS NOT LEGAL "EVIDENCE OF THE LAWS ....OF THE UNITED STATES" and therefore cannot have general applicability to the public.
26 USC 7806(b) says that Title 26 is not the law. In other words, "No inference, implication or presumption of legislative construction shall be drawn or made by reason of the location or grouping of any particular section or provision or portion of this title..." N.B. "legislative construction" means "law."
Section 7806. Construction of Title.
(a) Cross references. The cross references in this title to other portions of the title, or other provisions of law, where the word "see" is used, are made only for convenience, and shall be given no legal effect.
(b) Arrangement and classification. No inference, implication, or presumption of legislative construction shall be drawn or made by reason of the location or grouping of any particular section or provision or portion of this title, nor shall any table of contents, table of cross references, or similar outline, analysis, or descriptive matter relating to the contents of this title be given any legal effect. The preceding sentence also applies to the sidenotes and ancillary tables contained in the various prints of this Act before its enactment into law.
HISTORICAL REVIEW OF TITLE 26 AND STATUTES AT LARGE
Statutes at Large are in the Public domain located here: http://memory.loc.gov/ammem/amlaw/lwsl.html
The Internal Revenue Service relies on Sections 6201, 6321 and 6331 of Title 26 as the reference for legal evidence of authority of law to assess, lien and/or levy for the collection of alleged income taxes.
The laws, which apply to the general public of the 50 Union States, are referred to as the Statutes at Large. These Statutes are clear as to the taxable activities and to those liable for these activities as shown by the Statutes at Large. There are numerous Federal Court decisions in affirmation. Cites below:
The official source to findUnited States law is the Statutes at Large and the United States Code is only prima facie evidence of such laws. Royers Inc. v. United States , 265 F2d 615, 59-1 (1959, CA3 Pa).
Unless Congress affirmatively enacts title of United States Code into law, that title is only prima facie evidence of the law. Preston v. Heckler, 734 F2d 1359,(1984,CA9Alaska ).
that the Code establishes prima facie the laws of theUnited States , the very meaning of prima facie being that the Code cannot prevail over the Statutes at Large when the two are inconsistent. Stephen v. United States , 319U.S. 423 (1943); United States v. Welden, 377U.S. 95 (1964).
The Code establishes prima facie what the laws of United States are but to the extent that provisions of Code are inconsistent with Statutes at Large, The latter will prevail Best Food, Inc. v. United States, 147 F Supp 749 (1956)