of "expressio unius est exclusio alterius,"
Ah but compensation for services or labor is expressly included,
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;
and the United States citizen is expressly stated to be subject to such taxes:
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."
FindLaw: S.E.C v. C. M. JOINER LEASING CORP., 320 U.S. 344 (1943)
"The maxim is not to be so applied as to narrow the words of the statute to the exclusion of cases, which those words, in their ordinary acceptation, or in that sense in which the legislature has obviously used them, would comprehend."United States v. Wiltberger, 5 US(Wheat), 76, 95.
"... but the words should be taken in such a sense, bent neither one way nor the other, as will best manifest the legislative intent.' The principle has been followed in United States v. Corbett, , 30 S.Ct. 81, 84; Donnelley v. United States, , 48 S.Ct. 400, 401; United States v. Giles, , 57 S.Ct. 340, 344, 81 S.Ct. 493."
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.