[mvpel]

Because if you're in the sections where it refers to Subchapter N, Section 861, the presumption is that you are a nonresident alien. The only documents and regulations that refer to Subchapter N, Section 861 are those documents and regulations that a nonresident alien must use in order to determine and report his tax liability.

Tell me where I can find that presumption in the statutes or regulations? Where does it say "ignore section 861 if you are not a nonresident alien?" What is your basis for that presumption?

Why does Section 61 of the code have this cross reference?

Income from sources -
Within the United States, see section 861 of this title
Without the United States, see section 862 of this title

Again, no mention of "ignore this if you are a US citizen working in the US."

The text you cited does not appear in Title26, Subtitle A, Chapter 1, Subchapter B, Part I, Section 61.

That is becuase it is a cross-reference, as I stated, from the annotated United States Code, not part of the statute itself.

While a cross-reference annotation or the index of the US Code does not carry legal weight, it serves as an aid for understanding the relationships between code sections. The cross reference here shows that Section 61 is related to Section 861 when it comes to determining income from sources within the United States.

Try to understand - a source of income is distinct from an item of income. Section 61 lists items of income, not sources.

[Poohbah]

I see your problem. You are working extremely hard to be stupid. Have you used the Cheek defense before? If you already have, I have bad news for you--it only works ONCE.

[ancient_geezer]

Try to understand - a source of income is distinct from an item of income. Section 61 lists items of income, not sources.

Try to understand, the source is irrelavent as regards the United States citizen unless it is expressly excluded by statute or Court ruling.

Commissioner v. Glenshaw Glass Co., 348 U.S. 426, 429-30 (1955).

• "Congress applied no limitations as to the source of taxable receipts, nor restrictive labels as to their nature."

COOK v. TAIT, 265 U.S. 47 (1924)

• "[T]he principle was declared that the government, by its very nature, benefits the citizen and his property wherever found, and therefore has the power to make the benefit complete. Or, to express it another way, the basis of the power to tax was not and cannot be made dependent upon the situs of the property in all cases, it being in or out of the United States, nor was not and cannot be made dependent upon the domicile of the citizen, that being in or out of the United States, but upon his relation as citizen to the United States and the relation of the latter to him as citizen."

 

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.

Furthermore, the statutes themselves deny this usage of this maxim, which is merely a convention not a constitutional mandate.

26 USC 7701. Definitions

"(c) Includes and including The terms ''includes'' and ''including'' when used in a definition contained in this title shall not be deemed to exclude other things otherwise within the meaning of the term defined."