Sec. 6012.

[Questionmark_Y]

Sec. 6012. Persons required to make returns of income
TITLE 26, Subtitle F, CHAPTER 61, Subchapter A, PART II, Subpart B,
Sec. 6012.
STATUTE

(a) General rule
Returns with respect to income taxes under subtitle A shall be
made by the following:

(1)

(A) Every individual having for the TAXABLE YEAR gross
income which equals or exceeds the exemption amount, except that a
return shall not be required of an individual -

===============================================

I believe that 'individual' means corporations, partnerships, persons,
etc.

Corporations have 'taxable years'.

Do 'ordinary' people have 'taxable years'?

[indago]

Questionmark_Y wrote:

Sec. 6012. Persons required to make returns of income
TITLE 26, Subtitle F, CHAPTER 61, Subchapter A, PART II, Subpart B,
Sec. 6012.
STATUTE

(a) General rule
Returns with respect to income taxes under subtitle A shall be
made by the following:

(1)

(A) Every individual having for the TAXABLE YEAR gross
income which equals or exceeds the exemption amount, except that a
return shall not be required of an individual -

===============================================

I believe that 'individual' means corporations, partnerships, persons,
etc.

Corporations have 'taxable years'.

Do 'ordinary' people have 'taxable years'?

Article Four of the Bill of Rights doesn't pertain to the artificial person, only the natural person. Corporations have claimed personhood under the fourteenth amendment. Government was never granted the power to lay a direct tax upon the inhabitants of the States, so the section quoted has to be for the artificial person.

[ThomPaine]

"The word "person" in legal terminology is perceived as a general word which normally includes in its scope a variety of entities other than human beings. See e.g. 1 U.S.C. ss 1. Church of Scientology v. U.S. Dept. of Justice (1979) 612 F 2d 417, 425.

Person: "...not every human being is a person." Black's Law Dictionary, 4th ed. 1957 & 1968, p.1300.

"Natural Person: Any human being who as such is a legal entity as distinguished from an artificial person, like a corporation, which derives its status as a legal entity from being recognized so in law. Natural Child: The ordinary euphemism for ‘bastard’ or illegitimate." Amon v. Moreschi, 296 N.Y. 395, 73 N.E.2d 716." Max Radin, Radin’s Law Dictionary (1955), p. 216.