Lisa Wangsness (2007-09-27). "Paul's their all". Boston Globe. at [1].
comingsoon.net
Douglas, Edward (2006-07-28). "Also in Limited Release". Your Weekly Guide to New Movies for July 28, 2006. ComingSoon.net. Archived from the original on 10 August 2006. Retrieved 2006-08-03.
cornell.edu
law.cornell.edu
Regarding Federal income tax, see Article I, section 8, clause 1 of the United States Constitution, the Sixteenth Amendment, and various provisions of Title 26 of the United States Code defining gross income and taxable income, imposing the tax on the taxable income of individuals and imposing obligations to file the related tax returns, including 26 U.S.C.§ 1, 26 U.S.C.§ 61, 26 U.S.C.§ 63, 26 U.S.C.§ 6012, 26 U.S.C.§ 6151, 26 U.S.C.§ 6651, and 26 U.S.C.§ 7203. At one point in the film (playback time 1:33:37) an individual named Edwin Vieira asserts that "The definition of income in the Constitution was given in the Eisner versus Macomber case. And it turns on gains or profits that are made from some activity. So the Supreme Court has rules. Income is not wages. It's not labor. It's gain from corporate activity." The Vieira quotation does not disclose the fact that neither the U.S. Supreme Court nor any other Federal court has ever ruled that wages are not income or that income means only gain from corporate activity. The terms "wage" and "salary" do not appear in the text of Eisner v. Macomber, 252 U.S. 189 (1920).
26 U.S.C.§ 6702, as amended by section 407 of the Tax Relief and Health Care Act of 2006, Pub. L. No. 109-432, 120 Stat. 2922 (Dec. 20, 2006). See Notice 2007-30, item (2), Internal Revenue Service, U.S. Dep’t of the Treasury (March 15, 2007). [Note: As of late September 2007, the linked page at the Cornell University Law School web site for section 6702 does not yet reflect the increase in the penalty amount from $500 to $5,000.]
www4.law.cornell.edu
The Internal Revenue Code is a set of statutes enacted by the U.S. Congress, not a set of administrative regulations. According to the United States Statutes at Large (published by the United States Government Printing Office) the Internal Revenue Code of 1954, the predecessor to the current 1986 code, was enacted by the Eighty-Third Congress of the United States with the phrase "Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled" and was "approved" (signed into law) at 9:45 A.M., Eastern Daylight Time, on August 16, 1954, and published as volume 68A of the United States Statutes at Large. Section 1(a)(1) of the enactment states: "The provisions of this Act set forth under the heading 'Internal Revenue Title' may be cited as the 'Internal Revenue Code of 1954'. Section 1(d) of the enactment is entitled "Enactment of Internal Revenue Title Into Law", and the text of the Code follows, beginning with the statutory Table of Contents. The enactment ends with the approval (enactment) notation on page 929. The '54 Code was also separately codified as title 26 of the United States Code and, according to CCH, Inc., a publisher of legal materials, all amendments to the 1954 Code (including the Tax Reform Act of 1986 which changed the name of the '54 Code to "Internal Revenue Code of 1986") have been made in the form of Acts of Congress. The table of contents for the United States Code at the website for the Legal Information Institute at Cornell University Law School lists title 26 of the United States Code as the "Internal Revenue Code"[6], as does the table of contents at the website for the U.S. Government Printing Office "United States Code: Browse". Archived from the original on 2005-09-30. Retrieved 2005-09-22.. See also positive law and the United States Code.
The Internal Revenue Code is a set of statutes enacted by the U.S. Congress, not a set of administrative regulations. According to the United States Statutes at Large (published by the United States Government Printing Office) the Internal Revenue Code of 1954, the predecessor to the current 1986 code, was enacted by the Eighty-Third Congress of the United States with the phrase "Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled" and was "approved" (signed into law) at 9:45 A.M., Eastern Daylight Time, on August 16, 1954, and published as volume 68A of the United States Statutes at Large. Section 1(a)(1) of the enactment states: "The provisions of this Act set forth under the heading 'Internal Revenue Title' may be cited as the 'Internal Revenue Code of 1954'. Section 1(d) of the enactment is entitled "Enactment of Internal Revenue Title Into Law", and the text of the Code follows, beginning with the statutory Table of Contents. The enactment ends with the approval (enactment) notation on page 929. The '54 Code was also separately codified as title 26 of the United States Code and, according to CCH, Inc., a publisher of legal materials, all amendments to the 1954 Code (including the Tax Reform Act of 1986 which changed the name of the '54 Code to "Internal Revenue Code of 1986") have been made in the form of Acts of Congress. The table of contents for the United States Code at the website for the Legal Information Institute at Cornell University Law School lists title 26 of the United States Code as the "Internal Revenue Code"[6], as does the table of contents at the website for the U.S. Government Printing Office "United States Code: Browse". Archived from the original on 2005-09-30. Retrieved 2005-09-22.. See also positive law and the United States Code.
irs.gov
Kuglin v. Commissioner, United States Tax Court, docket no. 21743-03; 2004 TNT 177-6 (Sept. 13, 2004), as cited at [3]; and Daily Digest, Memphis Daily News, April 30, 2007, at [4].
memphisdailynews.com
Kuglin v. Commissioner, United States Tax Court, docket no. 21743-03; 2004 TNT 177-6 (Sept. 13, 2004), as cited at [3]; and Daily Digest, Memphis Daily News, April 30, 2007, at [4].
Daily Digest, Memphis Daily News, April 30, 2007, at [5].
The Internal Revenue Code is a set of statutes enacted by the U.S. Congress, not a set of administrative regulations. According to the United States Statutes at Large (published by the United States Government Printing Office) the Internal Revenue Code of 1954, the predecessor to the current 1986 code, was enacted by the Eighty-Third Congress of the United States with the phrase "Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled" and was "approved" (signed into law) at 9:45 A.M., Eastern Daylight Time, on August 16, 1954, and published as volume 68A of the United States Statutes at Large. Section 1(a)(1) of the enactment states: "The provisions of this Act set forth under the heading 'Internal Revenue Title' may be cited as the 'Internal Revenue Code of 1954'. Section 1(d) of the enactment is entitled "Enactment of Internal Revenue Title Into Law", and the text of the Code follows, beginning with the statutory Table of Contents. The enactment ends with the approval (enactment) notation on page 929. The '54 Code was also separately codified as title 26 of the United States Code and, according to CCH, Inc., a publisher of legal materials, all amendments to the 1954 Code (including the Tax Reform Act of 1986 which changed the name of the '54 Code to "Internal Revenue Code of 1986") have been made in the form of Acts of Congress. The table of contents for the United States Code at the website for the Legal Information Institute at Cornell University Law School lists title 26 of the United States Code as the "Internal Revenue Code"[6], as does the table of contents at the website for the U.S. Government Printing Office "United States Code: Browse". Archived from the original on 2005-09-30. Retrieved 2005-09-22.. See also positive law and the United States Code.
Douglas, Edward (2006-07-28). "Also in Limited Release". Your Weekly Guide to New Movies for July 28, 2006. ComingSoon.net. Archived from the original on 10 August 2006. Retrieved 2006-08-03.
