[VRWC_minion]

If you have to ask, it means you never read it or you didn't understand it. While your at it read the reg that goes with section 1.

[Demidog]

Your premise is false. I merely asked for clarification. I have read it and it is clear that the section says that anyone with "taxable income" is required to pay a tax on that income. That does not mean that every form of income is taxable otherwise there would be no reason to define taxable income elsewhere in the code.