[mvpel]

Ah but compensation for services or labor is expressly included,

Geezer, compensation for services or labor is an ITEM of income, not a SOURCE of income. I'm not arguing that compensation for services or labor is not expressly included.

Your point on 26 USC 7701(c) is a good one, let me research that a bit.

[Poohbah]

Geezer, compensation for services or labor is an ITEM of income, not a SOURCE of income.

Sorry, kiddo--that "What-is-the-meaning-of-is" s**t doesn't fly in court.