Talk:Internal Revenue Code Part I

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To redirect:

26 U.S.C. § 1 26 USC § 1 26 U.S.C. Section 1 26 U.S.C. section 1 26 USC Section 1 26 USC section 1 IRC § 1 IRC Section 1 IRC section 1

If anyone can think of any others, please make 'em! bd2412 T 15:10, 8 July 2006 (UTC)

Legal Definition of Income

Please provide this as it is prerequisite to IRS Code Section 1. In this context, that would be the IRS Code definition, or, lacking that, the constitutional definition. From what I understand, the Supreme Court has ruled that income is the result of a business profit. 206.124.31.24 09:14, 3 October 2006 (UTC)

This article is on section 1, which deals only with imposition of the Federal income tax on individuals, estates, and trusts. Section 1 references only "taxable income," which is defined at 26 U.S.C. § 63. Taxable income in turn is defined in terms of "gross income" (see as defined in 26 U.S.C. § 61 and modified in many, many other code sections). There is a separate article on section 61, and you could theoretically add separate articles for every code section that gives more detail on what is and is not included in gross income, etc. You may want to review the article on section 61. I would argue that the article on section 1 is not the place for all that detail. For some background, see Internal Revenue Code section 61 and Commissioner v. Glenshaw Glass Co.. This is just scratching the surface on "income." Yours, Famspear 14:15, 3 October 2006 (UTC)

PS: The article already contains links to the Wikipedia articles on section 61 and section 63. Yours, Famspear 14:22, 3 October 2006 (UTC)

Post-script: Neither the United States Supreme Court nor any other Federal court has ever ruled that "income" consists only of (or results only from) "business profit." Yours, Famspear 17:46, 26 October 2006 (UTC)

This section should provide a link to the related "Cross references relating to tax on individuals" which is Section 5 of this part (PART I--TAX ON INDIVIDUALS). NOTE: this section current does not exist on Wikipedia and it will need to be added (I could not find it on Wikipedia anyways). Rflosi 15:30, 8 November 2006 (UTC)

I read sections 61 and 63 (and some sections they reference) and cannot find wages listed. Where am I missing that? Thanks! Ellisonch 23:31, 26 March 2007 (UTC)

Dear user Ellisonch: Here is the key language from section 61:

Except as otherwise provided in this subtitle, gross income means all income from whatever source derived, including (but not limited to) the following items:

(1) Compensation for services, including fees, commissions, fringe benefits, and similar items [ . . . ] [bolding added]

The legal term "compensation for services" includes wages, salaries, bonuses or any other compensation for services, by whatever term used. Contrary to what one might think, most terms in most U.S. statutes, including the Internal Revenue Code, are not defined in the statutes (although of course some terms are).

By law, the phrase "all income from whatever source derived" covers every item of income that is not specifically excluded by some other provision of law. Yours, Famspear 00:48, 27 March 2007 (UTC)

Can we get newer data than from 13-14 years ago?

Just wondering, or is it locked up inside Area 51... MightyArms (talk) 02:10, 25 April 2020 (UTC)

Case

Knight v. Commissioner, 552 U.S. 181 (2008), "The Internal Revenue Code imposes a tax on the “taxable income” of both individuals and trusts. 26 U. S. C. §1(a)." BD2412 T 14:37, 10 June 2026 (UTC)

Requested move 24 June 2026

The following is a closed discussion of a requested move. Please do not modify it. Subsequent comments should be made in a new section on the talk page. Editors desiring to contest the closing decision should consider a move review after discussing it on the closer's talk page. No further edits should be made to this discussion.

The result of the move request was: moved. (closed by non-admin page mover) Destinyokhiria _{(talk / cont)} 04:05, 1 July 2026 (UTC)

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Internal Revenue Code section 1 → Internal Revenue Code Part I – This is a proposal for a broadening of the scope of this article that would also necessitate renaming. This article was recently the subject of a deletion discussion, where there was a solid consensus to keep, but there were also concerns expressed by the dissenting minority about the narrowness of the topic. I therefore propose to rename this article so as to expand coverage to the entirety of Part I (titled "Tax on Individuals") containing the first five sections of the statute, all of which involve or have involved imposing and defining the individual income tax. For example, section 1, though by far the most important section of the part, uses terms like "surviving spouse" and "head of household" that are formally defined in section 2. BD2412 T 20:06, 24 June 2026 (UTC)

The discussion above is closed. Please do not modify it. Subsequent comments should be made on the appropriate discussion page. No further edits should be made to this discussion.