Lost at Lost Horizons

[Famspear]

Is their other Federal tax legislation in the US? or is it all contained within the IRC?

Yes, there are federal tax statutes outside the Code itself.

First, we consider the various Acts of Congress that have amended the Internal Revenue Code of 1954/1986 since August 16, 1954 (the date of enactment of the '54 Code) -- over 570 specific Acts of Congress, as I recall. While most of the texts of these Acts contain the actual language of the various amendments to the Code, some portions of these Acts are uncodified -- they are not in the Code itself. Examples of uncodified provisions would include the provisions stating the effective dates of the various amendments. In the CCH "paper" desk copy of the Code that I mentioned, summaries of these kinds of provisions are re-printed for convenience beneath the Code provisions to which they apply.

Also, there are tax statutes scattered in the U.S. Bankruptcy Code (title 11 of the United States Code). For example: 11 USC 505. There are statutes that deal with the procedural aspects of federal tax law and practice, or with the Internal Revenue Service itself, etc., scattered around in other places, such as titles 2, 5, 12, 23, 28, and 42 of the United States Code. Heaven knows where else.....

Thanks!
Sounds messy.

Ah, but it is a thing of beauty. To fully appreciate the beauty of federal statutory tax law, we must perhaps view it from a certain distance -- as we would view a work of French impressionism -- to see how the effect of the small dabs of paint that constitute the minute details of the statutory language are blended in our consciousness to induce an overall effect, a sense of the fleeting impression of changing light -- or the force of legislative will. To paraphrase a painter of a later period (Picasso): "Art is not the truth; art is a lie that makes us realize the truth." And, then, after viewing it in this manner, we must move closer, yet closer, so close that we can see the magnificent intricacy of each minute particle of text. We slowly come to a full recognition of the genius which has produced this marvel.

Wait, what's that sound??.....

oh, BS detectors going off all over the Land of Quatloosia . . .

[Leftcoaster]

Ah, but it is a thing of beauty. To fully appreciate the beauty of federal statutory tax law, we must perhaps view it from a certain distance -- as we would view a work of French impressionism -- to see how the effect of the small dabs of paint that constitute the minute details of the statutory language are blended in our consciousness to induce an overall effect, a sense of the fleeting impression of changing light -- or the force of legislative will. To paraphrase a painter of a later period (Picasso): "Art is not the truth; art is a lie that makes us realize the truth." And, then, after viewing it in this manner, we must move closer, yet closer, so close that we can see the magnificent intricacy of each minute particle of text. We slowly come to a full recognition of the genius which has produced this marvel.

Wait, what's that sound??.....

oh, BS detectors going off all over the Land of Quatloosia . . .

and the TP community probably visualizes more of a Max Ernest, Dadaist Portrayal, I'm sure.

[Gregg]

Heaven knows where else.....

Of course that is a veiled reference to the Holy Grail statute of the tax code that states no sovereign citizen wielding a red rubber stamp embossed with the words "Refused for Cause" and does not work as a gunsmith in the Virgin Islands or resides within a federal zone can be held liable for taxes. Many still seek for that statute but it is hidden cleverly in the Federal Statutes - even Indiana Jones can't find it.

Title 666, Special Illuminati minutia