[mvpel]

If paragraph (a) defines the source, then why do the regulations say that "section 861 and following determine the sources of income for the purposes of THE income tax?"

[ancient_geezer]

Why do the regulations say that "Section 861 and following determine the sources of income for the purposes of the income tax?

Can't you read?

Section 861 unambiguously tells you that if compensation for labor of services is earned within the United States that must be included in the calculation of gross income as income from a source within the United States. Only nonresident aliens under specific circumstances are excepted under the section.

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

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

EXCEPT that compensation for labor or services
performed in the United States shall not be deemed to be income
from sources within the United States if -

(A) the labor or services are performed by a nonresident
alien individual temporarily present in the United States for a
period or periods not exceeding a total of 90 days during the
taxable year, ***

Furthermore, we know from the following:

26 USC 7805(a) Rules and regulations
(a) Authorization - … the Secretary [of the Treasury] shall prescribe all needful rules and regulations for the enforcement of this title [Title 26]…" [26 USC § 7805]

Thus under amplifying Treasury regulations for 26 USC 1, 26 CFR 1.1-1(a),(b)

Sec. 1.1-1 Income tax on individuals.

(a) General rule. (1) Section 1 of the Code imposes an income tax on the income of every individual who is a citizen or resident of the United States and, to the extent provided by section 871(b) or 877(b), on the income of a nonresident alien individual.

(b) Citizens or residents of the United States liable to tax. In general, all citizens of the United States, wherever resident, and all resident alien individuals are liable to the income taxes imposed by the Code whether the income is received from sources within or without the United States.

that United States Citizen are subject in a more absolute sense from section 1.

[PatrioticAmerican]

Regulations do not trump law, if you are talking about the IRS regulations versus the income tax law.

The law reads VERY CLEARLY that income from payment for labor services are taxable.

Of course, if the 16th WASN'T ratified as recent research seems to show, and if the lawmakers and courts are willing to enforce it using armed agents of the goobermint, we only have the choice of rebellion to thwart the income tax.

There, I said it: Rebellion as change seems impossible.