This page is being used to highlight the definitions that exist in Title 26 of the US Code. That is, the Internal Revenue Code. The reason for this page is to show you the actual definitions of terms that we have used for decades that we thought meant one thing wherein, in fact, they have meant something else entirely. So, with that, enjoy your discoveries.
United States - a corporation existing with headquarters in the 10 square miles of the District of Columbia with outlying posts consisting of territories (Puerto Rico, U.S. Virgin Islands, Samoa, Guam, Northern Mariana Islands), military bases, and possessions (federal buildings and federal land). Go to the United States page of this site to read the two definitions of the United States
99% of the time, when you read or hear, in the news, the phrase 'United States,' it means the District of Columbia.
26 USC 3501 Collection and Payment of Taxes
(a)General rule
The taxes imposed by this subtitle shall be collected by the Secretary and shall be paid into the Treasury of the United States as internal-revenue collections.
*****************
26 USC 3401 Definitions
(a) Wages - ....the term “wages” means all remuneration (other than fees paid to a public official) for services performed by an employee for his employer, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include remuneration paid—
(6) for such services, performed by a nonresident alien individual, as may be designated by regulations prescribed by the Secretary,
(c)Employee - ....the term “employee” includes an officer, employee, or elected official of the United States, a State, or any political subdivision thereof, or the District of Columbia, or any agency or instrumentality of any one or more of the foregoing. The term “employee” also includes an officer of a corporation.
(d)Employer
For purposes of this chapter, the term “employer” means the person for whom an individual performs or performed any service, of whatever nature, as the employee of such person....
26 USC 63 Taxable Income Defined
Taxable Income
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term “taxable income” means gross income minus the deductions allowed by this chapter (other than the standard deduction).
Interpretation of Above
The terms 'United States,' 'wages,' 'employee,' and 'taxable income' need to be fully interpreted in order to help you understand what the codes are actually stating.
First, we start off with the definition of the United States. It is, as defined in two different codes (explained here) a corporation existing mainly in the 10 square miles of the District of Columbia, its territories and possessions. First and foremost, it is a corporation. Secondly, it is headquartered in Washington, D.C.
Secondly, all income, estate, and gift taxes at the federal level are deposited into accounts at the Treasury of the United States. The Treasury of the United States is not part of the federal government as we have been led to believe, but is a corporation owned by the IMF and the World Bank, both of which are owned by the UN (explained here).
This next one has to be taken collectively by considering the above terms 'income,' 'wages,' and 'employee.'
You, as an individual, earn either wages, salaries, or commissions. You, as an individual, do not earn income. Income is a term used by companies, corporations, partnerships, estates, and trusts. Wages, as defined above, are earned by employees. Employees, as defined above, are those who work for The United States Corporation. Taxable Income is a term not used by, or for, individuals, but used by companies in computing their net profit or loss (and hence taxable income) for the year.
Bottom Line: your wages, salaries, and commissions are not taxable by definition as you are not an employee of the federal government.
*********************