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Somehow I missed this one. Section 61 defines Gross income it does not define income. Income is not defined in Section 7701 either. I asked what legal or lawful definition of "income" is the general public required to pay attention to. Is it the accounting term as you indicated and where does it say that I should pay attention to it? I know that I'm required to follow legislative regulations as per 6001 and 6011. Perhaps there is one pointing to a definition of "income" that I should pay attention to. If someone finds it please let me know.

You're probably not going to find any gold in that one. The law uses the term "gross income" to distinguish it from "taxable income". The code specifically addresses the imposition of taxes on taxable income.

Sec. 6001. - Notice or regulations requiring records, statements, and special returns
Every person liable for any tax imposed by this title, or for the collection thereof, shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the Secretary may from time to time prescribe…

Sec. 6011. - General requirement of return, statement, or list
(a) General rule
When required by regulations prescribed by the Secretary any person made liable for any tax imposed by this title, or with respect to the collection thereof, shall make a return or statement according to the forms and regulations prescribed by the Secretary.

Language below is almost identical again. (I know it's just a coincidence.)

*Code section 4374 shall be paid, on the basis of a return (liability)for the tax imposed in 4371.Definition Code Sections is 4372.

*Code section 5703 makes the manufacturer of tobacco products liable for taxes imposed by section 5701. Definition Code Sections is 5702

*Code Section 5005 makes a distiller liable for taxes imposed by section 5001.Definition Code Sections is 5002

*Code Section ?XX? makes every married individual with taxable income liable for taxes imposed in Code section 1.
Definition Code Sections is 61.

Something is missing here. What makes you liable? It is not the definition section. It is section 1 either. This section only imposes.

Or is there a magical code section of liability that we can’t see or read?