Try US Code, Title 26, Subtitle A, Chapter 1, Subchapter B, Part I.
Furhthermore, the tax code jargon for your "non-US citizens living outside the United States" phrase is "nonresident alien individuals," and 26 CFR § 1.1-1(b), to which you refer, says that for these people, you should "see sections 871 and 877," not §861 as you suggest.
As I've already noted in my previous post.
I guess I still don't follow your reasoning - I apologize. Could you please refer me to where the law or regulations say that §861 only applies to the income of nonresident alien individuals? I'd really like to know.
As I've already pointed out, I've acknowledged my error re: §861. However, §861 covers specific issues that do not arise unless you have income that is taxable in multiple countries.
Okay, so here's that cite:
Except as otherwise provided in this subtitle, gross income means all income from whatever source derived, including (but not limited to) the following items:
So we have here a list of items of income. But what is a "source" of income? Don't we need to know that in order to determine what "gross income" means? 26 USC 5841 says that the Treasury department "shall maintain a central registry of [u]all firearms[/u] which are not in the possession or under the control of the United States" (emphasis added), but the meaning of "all firearms" is limited elsewhere in the law to include landmines and poison gas, but exclude your Grandpa's .22.
The index of the US Code has the following reference:
Income tax
Sources of income
Determination, 26 § 861 et seq...
Within the U.S., 26 § 861
This would seem to be relevant to an effort to determine what a "source" of income is, with respect to 26 USC 61.
However, §861 covers specific issues that do not arise unless you have income that is taxable in multiple countries.
Can you tell me where in the law or regulations it indicates that this is the case, and limits the definition of "taxpayer" that is used in that section? I'd really like to know.