The ONLY document that means anything in this discussion is the Constitution, No other documents mean squat.
If there were any truth that no other “documents mean squat” the words “capital gains tax” “and IRS Form 1040” would have to appear in the U.S. Constitution. Otherwise, your assertions can only be utterly false and baseless gainsaying. So, show us where the Constitution includes those precise words as you claim must be in that document.