What is the specific law that established a personal income tax in the USA?

Uncle Pennybags: What is the specific law that established a personal income tax in the USA?
‘m tired of these idiots saying there is no law behind the personal income tax in the USA.

Can anyone point me to the initial law that establishes a personal income tax in the USA after the 16th Amendment was ratified?
I was really hoping for the text of the initial (first) congressional legislation passed, establishing the personal income tax.

Answers and Views:

Answer by v b
https://www.irs.gov/

Answer by Grillparzer
Internal Revenue Code, Title 26, Subtitle A.

https://en.wikipedia.org/wiki/Internal_Revenue_Code
https://www.law.cornell.edu/uscode/text/26/subtitle-A

Answer by Not Serious
The legislation you want would depend on what you think is the “first” income tax.

The very first income tax on individuals was created by the Revenue Act of 1861 to fund the Civil War. It did not last long after the war. The Wilson-Goram Act of 1894 established the second income tax, but was declared unconstitutional.

The first individual income tax imposed after ratification of the 16th Amendment was imposed by the Revenue Act of 1913, Section II, A. subdiv. 1, 38 Stat. 114, 166.

The 1913 Revenue Act provided in part,

“Subdivision 1. That there shall be levied, assessed, collected and paid annually upon the entire net income arising or accruing from all sources in the preceding calendar year to every citizen of the United States, whether residing at home or abroad, and to every person residing in the United States, though not a citizen thereof, a tax of 1 per centum per annum upon such income, except as hereinafter provided; and a like tax shall be assessed, levied, collected, and paid annually upon the entire net income from all property owned and of every business, trade, or profession carried on in the United States by persons residing elsewhere.”

For purposes of the Revenue Act, “income” was defined at Section II B of the Act:

“Subject only to such exemptions and deductions as are hereinafter allowed, the net income of a taxable person shall include gains, profits, and income derived from salaries, wages, or compensation for personal service of whatever kind and in whatever form paid, or from professions, vocations, businesses, trade, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in real or personal property, also from interest, rent, dividends, securities, or the transaction of any lawful business carried on for gain or profit, or gains or profits and income derived from any source whatever.”

Under current Title 26 of the Internal Revenue Code, the statutes that specifically provide for the tax are 26 U.S.C. sections 1, 63, and 61.

Section 1 says, “A tax shall be imposed on the taxable income of….” and then it lists the various tax rates for married people, single people, etc.

Section 63 defines “taxable income” as gross income minus allowable deductions.

Section 61 defines “gross income” as income “from whatever source derived,” including, but not limited to, a long list of items. The very first item on the list is “compensation for services,” which includes wages.

Don’t waste your breath, though, on the tax deniers. Nothing you can say will change their minds.

Answer by dcholsted
I agree with not serious but would add one thing to do to the freeloaders. Turn them in to the IRS. Not only will you get a percentage of anything they collect, they will be fined an additional $ 5,000 penalty per return for making the claim that the income tax law is unconstitutional. The Supreme Court has upgeld the tax.