Source: http://famguardian1.org/TaxFreedom/CitesByTopic/ActsOfCongress.htm
Timestamp: 2019-04-24 12:22:13+00:00

Document:
TITLE 18 > PART III > CHAPTER 301 > Sec. 4001.
"On the other hand since all Federal crimes are statutory [ see United States v. Hudson, 11 U.S. 32, 3 L.Ed. 259 (1812)] and all criminal prosecutions in the Federal courts are based on acts of Congress, . . ."
"Act of Congress" includes any act of Congress locally applicable to and in force in the District of Columbia, in Puerto Rico, in a territory or in an insular possession."
"In dealing with the meaning and application of an act of Congress enacted in the exercise of its plenary power under the Constitution to tax income and to grant exemptions from that tax, it is the will of Congress which controls, and the expression of its will, in the absence of language evidencing a different purpose, should be interpreted 'so as to give a uniform application to a nation-wide scheme of taxation'. Burnet v. Harmel, 287 U.S. 103, 110 , 53 S.Ct. 74, 77. Congress establishes its own criteria and the state law may control only when the federal taxing act by express language or necessary implication makes its operation dependent upon state law. Burnet v. Harmel, supra. See Burk-Waggoner Oil Association v. Hopkins, 269 U.S. 110, 111 , 114 S., 46 S.Ct. 48, 49; Weiss v. Wiener, 279 U.S. 333 , 49 S.Ct. 337; Morrissey v. Commissioner, 296 U.S. 344, 356 , 56 S.Ct. 289, 294. Compare Crooks v. Harrelson, 282 U.S. 55, 59 , 51 S.Ct. 49, 50; Poe v. Seaborn, 282 U.S. 101, 109 , 110 S., 51 S.Ct. 58; Blair v. Commissioner, 300 U.S. 5, 9 , 10 S., 57 S.Ct. 330, 331."

References: v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v. 
 v.