Internal Revenue Code section 861
From Wikipedia, the free encyclopedia
Internal Revenue Code 861, 26 U.S.C. § 861, titled "Income from sources within the United States" is a provision of the Internal Revenue Code which delineates what kinds of income shall be treated as income from sources within the United States, as opposed to income treated as income from sources outside the United States, for purposes of various taxes imposed by Subchapter N (sections 861 through 999) of Chapter 1 of Subtitle A of the Code.
Among the taxes to which section 861 relates are:
[edit] Section 861 and tax protesters
Section 861 is occasionally cited by tax protesters, who claim that the section is an exclusive list of taxable income. They argue that income is only taxed under the Code if it is listed in Section 861, and that therefore the Internal Revenue Code does not impose a tax on the domestic income of U.S. citizens and resident aliens. The courts have consistently ruled against this argument. See the 861 argument.
[edit] External links
- Cornell Law School
- Federal Court in Tampa Enjoins Tax Scam Promoter Florida Man Promoted a Fraudulent "Section 861" Scheme
- The 861 Evidence Material entitled "The Federal Domestic Income Tax Deception"
- I Rob You! Theft by Deception & The 861 Evidence by Larken Rose (Streaming Video)
