[mvpel]

Then we do not live under the rule of law, but under a tyranny of the judiciary.

And claiming that trying to understand the meaning and legal import of the term "operative sections which require the determination of taxable income" is comparable to Clintonian weaselling about the word "is" constitutes a reach in my book.

[Poohbah]

Then we do not live under the rule of law, but under a tyranny of the judiciary.

Sorry. Reread the statute C-A-R-E-F-U-L-L-Y. "The following ITEMS of income SHALL BE TREATED AS SOURCES" makes it pretty clear that for the purposes of that section of the code, "items" and "sources" are semantically identical--and that such is the legislative intent.

And claiming that trying to understand the meaning and legal import of the term "operative sections which require the determination of taxable income" is comparable to Clintonian weaselling about the word "is" constitutes a reach in my book.

You are explicitly NOT trying to understand--you are deliberately acting as stupid as possible. Problem is, it only works ONCE.

[ancient_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.

"It is an item of gross income treated as income from sources". The exchange( of comepensation for labor) is the source of income( compensation). Got it?

Sec. 861. Income from sources within the United States
(a) Gross income from sources within United States
The following items of gross income shall be treated as
income from sources within the United States:

(3) Personal services
Compensation for labor or personal services performed in the United States;

Wake up friend, you are so attached to your conclusion, that you cannot perceive the reality staring you in the face.

[ancient_geezer]

Then we do not live under the rule of law, but under a tyranny of the judiciary.

Seems to me you are leaving out the Constitutional authority granted to Congress, which the Judiciary is bound by.

Constitution for the United States of America:

• Article VI: "This Constitution, and the laws of the United States which shall be made in pursuance thereof; and all treaties made, or which shall be made, under the authority of the United States, shall be the supreme law of the land; and the judges in every state shall be bound thereby, anything in the Constitution or laws of any State to the contrary notwithstanding."

• Article I Section 8: "The Congress shall have power to lay and collect taxes, duties, imposts and excises,
  to pay the debts and provide for the common defense and general welfare of the United States;
  but all duties, imposts and excises shall be uniform throughout the United States; "

• Article I Section 8: "To make all laws which shall be necessary and proper for carrying into execution the foregoing powers, and all other powers vested by this Constitution in the government of the United States, or in any department or officer thereof."

FindLaw: U S v. GOLDENBERG, 168 U.S. 95,103 (1897)

"The primary and general rule of statutory construction is that the intent of the lawmaker is to be found in the language that he has used. He is presumed to know the meaning of words and the rules of grammar.

FindLaw: RODGERS v. U S, 185 U.S. 83 (1902)
"The primary rule of statutory construction is, of course, to give effect to the intention of the legislature."

FindLaw: S.E.C v. C. M. JOINER LEASING CORP., 320 U.S. 344,351 (1943)

"... courts will construe the details of an act in conformity with its dominating general purpose, will read text in the light of context and will interpret the text so far as the meaning of the words fairly permits so as to carry out in particular cases the generally expressed legislative policy.