Freedom1Man
Regular Member
You apparently have poor reading comprehension:
Gross income defined:
26 USC § 61
Requirement to pay the tax:
26 USC § 6151
For there to be a requirement there has to first be a liability.
Cite the liability. The only liability found for the Income Tax is found in section 1461 of the IRC.
§1461. Liability for withheld tax
Every person required to deduct and withhold any tax under this chapter is hereby made liable for such tax and is hereby indemnified against the claims and demands of any person for the amount of any payments made in accordance with the provisions of this chapter.
section 22 IRC 1936
SEC. 22. GROSS INCOME.
(a)
GENERAL DEFINITION
.—"Gross income" includes gains, profits,and income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent,dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived from any source whatever. In the case of Presidents of the United States and judges of courts of the United States taking office after June 6, 1932, the compensation received as such shall be included in gross income; and all Acts fixing the compensation of such Presidents and judges are hereby amended accordingly.