rachel wrote:Whats the first listed source of income LPC for gross income?
Its "service" am I correct!
What does 3121(b) define as a "service"?
Its "employment" as defined for FICA purposes or Social Security.
I am going to take the time, just this once, to explain how wrong you are, and why nonsense like what you've written above makes an idiot.
1. The definitions in section 3121 are "for purposes of this chapter." Section 3121 is in chapter 21. Section 61, defining gross income for purposes of the income tax, is in chapter 1. So any definition of "service" in section 3121 would have no application to the word "service" in section 61.
2. The word "service" in section 3121(b) is used quite broadly, because section 3121(b) defines "employment" to include "any service,
of whatever nature, performed (A) by an employee for the person employing him, irrespective of the citizenship or residence of either, (i) within the United States...." So even if the definition of "employment" in section 3121(b) applied to section 61, it would not affect the tax liabilities of most working people.
Also, the first thing listed in section 61(a) is not a "source" of income, but an "item" of income.
So you're relying on a section that doesn't apply in order to impose a meaning it doesn't have onto another section that you don't understand the purpose of.
Consider yourself bitch-slapped. (As you like to say.)