Source: http://home.hiwaay.net/~becraft/TaxActs.html
Timestamp: 2019-03-19 14:55:17
Document Index: 709644388

Matched Legal Cases: ['§ 49', '§ 86', '§ 86', '§ 89', '§ 116', '§ 116', '§ 116', '§37', '§603', '§1003', '§1003', '§703', '§702', '§431', '§6020', '§5291', '§22']

TaxActs
(Updated Jan. 12, 2004)
VARIOUS TAX ACTS POSTED ON THE NET:
1861 act: 12 Stat. 292, 309, ch. 45, §§ 49-51.
1862 act: 12 Stat. 432, ch. 119, §§ 86-114.
1862 tax return
Page 472, § 86: tax on salaries of US employees.
Page 473, § 89: income duty.
1864 act: 13 Stat. 223, ch. 173, §§ 116-150.
Page 281, § 116: income tax imposed.
1865 act: 13 Stat. 469, ch. 78.
Page 479, amended § 116.
1894 Tax Act
The Revenue Act of 1921.
The Revenue Act of 1926.
The Revenue Act of 1928.
The 1939 Internal Revenue Code.
The 1954 Internal Revenue Code.
The above 6 files (the 1894, 1921, 1926, 1928 acts and '39 and '54 Codes) have password protection. The password for these files is "becraft." These files have been "proofed" several times and are most likely 99.99% accurate. The '39 Code is 4.5 MB in size and 510 pages long, and the '54 Code is 9 MB in size and 907 pages long. The '54 Code may be searched.
What does the word "voluntary" mean when federal public officials describe the federal income tax system as being "voluntary"? Read Treasury Decision 3445.
In the tax act of 1909, 36 Stat. 6, 112, a tax on foreign built yachts was imposed by §37:
"There shall be levied and collected annually on the first day of September by the collector of customs of the district nearest the residence of the managing owner, upon the use of every foreign-built yacht, pleasure -boat, or vessel, not used or intended to be used for trade, now or hereafter owned or chartered for more than six months by any citizen or citizens of the United States, a sum equivalent to a tonnage tax of seven dollars per gross ton."
The constitutionality of this tax was challenged and upheld in Billings v. United States, 232 U.S. 261 (1914)("the differences between things domestic and things foreign, and their use, are apparent on the face of things, and are expressly manifested by the text of the Constitution"). However, this tax was short lived, being repealed by the 1913 act, 38 Stat. 114, 201.
In the 1917 tax act, 40 Stat. 300, 318, §603 imposed following tax:
"That on the day this Act takes effect, and thereafter on July first in each year, and also at the time of the original purchase of a new boat by a user, if on any other date than July first, there shall be levied, assessed, collected, and paid, upon the use of yachts, pleasure boats, power boats, and sailing boats, of over five net tons, and motor boats with fixed engines, not used exclusively for trade or national defense, or not built according to plans and specifications approved by the Navy Department, an excise tax to be based on each yacht or boat, at rates as follows:"
Please notice that there was no apparent "foreign" connection in the statute itself. But the regulations which implemented this tax, T.D. 2753, 20 TDIR 483, addressed this matter via the following language: "(5) Boats used in the United States or navigating United States waters are subject to the tax, although of foreign register or owned by nonresident aliens." See Page 1 and Page 2 of regs.
After the imposition of the 1917 tax on boats, the tax was imposed "in lieu" of the previous taxes. The 1918 act, 40 Stat. 1057, 1129,imposed this tax in §1003. Regs 59 implemented this tax as well as other similar taxes on occupations, et al. See T.D. 2983, 22 TDIR 36: Page A, Page B, Page C, and Page D.
The following are the various subsequent boat taxes:
1921 act, 42 Stat. 227, 297, 298: §1003 imposed boat tax;
23 TDIR 208, TD 3135: Revised Regs 59 for tax on boats, occupations;
24 TDIR 1007, TD 3382: Regs 59 (1922 ed) for special taxes on businesses, occupations, boats.
1924 act, 43 Stat. 253, 328: §703 imposed special tax on boats;
26 TDIR 711, TD 3637: Regs 59 for special taxes, including boats.
1926 act, 44 Stat. 9, 95, 96: §702 imposed special tax on foreign built boats (notice change in statutory language);
28 TDIR 903, TD 3923: Regs 72 for tax on foreign built yachts.
1928 act, 45 Stat. 791, 867: §431 repealed tax.
TAX ON TELECOMS
T.D. 3054 concerned an old tax imposed upon "telecommunications". The regulations quotes the act in the first part, and the regulation itself implements the tax.
Page 395 Page 396 Page 397 Page 398 Page 399 Page 400
Documents related to Tax Returns
Executed via 26 U.S.C. §6020
Internal IRS teaching manuals regarding 6020 returns:
Revenue Procedure 77-13
Cover Page Page 1 Page 2 Page 3 Page 4
IRM Manual §5291
Austin Service Center Delegation Order 6
Oklahoma City Delegation Order 150
IRM 5.1.11.9 (05-27-1999)
What's a TIN?
Often, people make comments about getting a TIN. Before people do so, may I suggest that they actually read the form itself, Form W-7, especially the very top of the form.
Old and Current Organizational Charts of Treasury
These are images taken from Annual Reports of the Secretary of the Treasury regarding the organizational structure of Treasury. Please notice the placement of the Treasury enforcement function.
1945 1946 1952 1953
64 Fed.Reg. 6135-37.
See page 6137.
TD 2313
The "Fundamental Law" Regs
Back in the mid 80s, Ralph Whittington from Houston became a promoter of the tax regulations adopted under §22 of the 1939 I.R. Code which mentioned "fundamental law." This information was widely known thereafter because even Lynn Meredith mentioned those old regs in her book. Here are PDF images of the same:
(Note: The PDF identified above as "Tenth" is what a typical page will look like on the CD. Here is a Tenth page which is a scan of the page from the Federal Register. Obviously, Federal Register pages make very lousy copies. Please excuse the copy quality of some of these PDFs.
Here are the names for the various sets of old tax regs:
Regs 33 for 1913 and 1916 acts, Regs 33 (Rev.) for 1917 act, Regs 45, Regs 45 (Rev.), Regs 62, Regs 65, Regs 69, Regs 74, Regs 77, Regs 86, Regs 94, Regs 101, Regs 103, Regs 111, and Regs 118.
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