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Internal Revenue Code Section 861
Internal Revenue Code 861, , titled "Income from sources within the United States" is a provision of the Internal Revenue Code The Internal Revenue Code (IRC), formally the Internal Revenue Code of 1986, is the domestic portion of federal statutory tax law in the United States, published in various volumes of the United States Statutes at Large, and separately as Title 26 ... which lists "The following items of gross income shall be treated as income from sources within 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: ::the section 871(a) () tax on certain items of income of nonresident alien individuals not in connection with a United States business, generally equal to 30% of certain amounts received by such nonresident alien individuals; ::the section 871(b) ) tax on certain items of income of nonresident alien individuals effectively co ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Internal Revenue Code
The Internal Revenue Code (IRC), formally the Internal Revenue Code of 1986, is the domestic portion of federal statutory tax law in the United States, published in various volumes of the United States Statutes at Large, and separately as Title 26 of the United States Code (USC). It is organized topically, into subtitles and sections, covering income tax in the United States, payroll taxes, estate taxes, gift taxes, and excise taxes; as well as procedure and administration. The Code's implementing federal agency is the Internal Revenue Service. Origins of tax codes in the United States Prior to 1874, U.S. statutes (whether in tax law or other subjects) were not codified. That is, the acts of Congress were not separately organized and published in separate volumes based on the subject matter (such as taxation, bankruptcy, etc.). Codifications of statutes, including tax statutes, undertaken in 1873 resulted in the Revised Statutes of the United States, approved June 22, 1874, eff ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Tax Protester Statutory Arguments
Tax protesters in the United States have advanced a number of arguments asserting that the assessment and collection of the federal income tax violates statutes enacted by the United States Congress and signed into law by the President. Such arguments generally claim that certain statutes fail to create a duty to pay taxes, that such statutes do not impose the income tax on wages or other types of income claimed by the tax protesters, or that provisions within a given statute exempt the tax protesters from a duty to pay. These statutory arguments are distinguished from, although related to, constitutional, administrative and general conspiracy arguments. Statutory arguments presuppose that Congress has the constitutional power to assess a tax on incomes, but that the Congress has simply failed to levy the tax by enacting a specific statute. Definition of the terms "state" and "includes" In connection with various arguments that the Federal income tax should not apply to citizen ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Tax Protester
A tax protester is someone who refuses to pay a tax claiming that the tax laws are unconstitutional or otherwise invalid. Tax protesters are different from tax resisters, who refuse to pay taxes as a protest against a government or its policies, or a moral opposition to taxation in general, not out of a belief that the tax law itself is invalid. The United States has a large and organized culture of people who espouse such theories. Tax protesters also exist in other countries. Legal commentator Daniel B. Evans has defined tax protesters as people who "refuse to pay taxes or file tax returns out of a mistaken belief that the federal income tax is unconstitutional, invalid, voluntary, or otherwise does not apply to them under one of a number of bizarre arguments" (divided into several classes: constitutional, conspiracy, administrative, statutory, and arguments based on 16th Amendment and the "861" section of the tax code; see the Tax protester arguments article for an overview ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Tax Protester 861 Argument
The 861 argument is a statutory argument used by tax protesters in the United States, which interprets a portion of the Internal Revenue Code as invalidating certain applications of income tax. The argument has uniformly been held by courts to be incorrect, and persons who have cited the argument as a basis for refusing to pay income taxes have been penalized, and in some cases jailed. Description of the argument Internal Revenue Code section 861, entitled "Income from sources within the United States", is a provision of the Internal Revenue Code which delineates that some kinds of income shall be treated as income from sources within the United States, namely income of nonresident alien individuals, and certain foreign corporations, but it is not an exhaustive list of taxable income—the definitions in the section apply only to that section. The language of Section 861 is occasionally cited by tax protesters who claim that the statute excludes some portion of the income of U.S ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Wesley Snipes
Wesley Trent Snipes (born July 31, 1962) is an American actor, film producer, and martial artist. His prominent film roles include '' Major League'' (1989), ''New Jack City'' (1991), ''White Men Can't Jump'' (1992), ''Passenger 57'' (1992), '' Rising Sun'' (1993), '' Demolition Man'' (1993), ''To Wong Foo, Thanks for Everything! Julie Newmar'' (1995), ''U.S. Marshals'' (1998), ''The Expendables 3'' (2014), '' Coming 2 America'' (2021), and the ''Blade'' film trilogy (1998–2004), portraying Blade. In television, he is known for his role on '' The Player'' (2015). Snipes was nominated for the Independent Spirit Award for Best Supporting Male for his work in ''The Waterdance'' (1992) and won the Volpi Cup for Best Actor for his performance in the film ''One Night Stand'' (1997). He formed a production company, Amen-Ra Films, in 1991, and a subsidiary, Black Dot Media, to develop projects for film and television. He has been training in martial arts since the age of 12, earning a ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
