Original sentence: Internal Revenue Code 861, , titled "Income from sources within the United States" is a provision of the Internal Revenue Code which delineates what kinds of income shall be treated as income from sources within the United States, as opposed to income treated as income from sources outside the United States, for purposes of various taxes imposed by Subchapter N (sections 861 through 999) of Chapter 1 of Subtitle A of the Code.Section 861 is occasionally cited by tax protesters, who argue that income is taxed under the Code only if the income is listed in Section 861, and that the Internal Revenue Code does not impose a tax on the domestic income of U.See the 861 argument.citizens and resident aliens
Edited sentence: " See the 861 argument.151 which reads in part "In the interpretation of statutes levying taxes it is the established rule not to extend their provisions, by implication, beyond the clear import of the language used, or to enlarge their operations so as to embrace matters not specifically pointed out.Also GOULD v.America: Freedom to Fascism.GOULD, 245 U.In case of doubt they are construed most strongly against the government, and in favor of the citizen" nullifies the IRS claim that they have the authority to tax beyond the explicit provisions of the law.Internal Revenue Code 861, , titled "Income from sources within the United States" is a provision of the Internal Revenue Code which activities from sources within the United States are taxable, as opposed to activities from sources outside the United States, for purposes of various taxes imposed by Subchapter N (sections 861 through 999) of Chapter 1 of Subtitle A of the Code.Lastly in the absence of clear and specific language, or "In case of doubt" "it is the established rule" to "find in favor of the citizen.People argue that the IRS is misapplying this section of title 26 to them.Section 861 is cited by tax protesters.Theft by Deception