Not really, you just come off as someone who looks at the headings of the IRC and has never actually worked with taxes in any substantive manner in your life.
For example, the first line of IRC Section 3101 (which isn't in the income tax section, for those of you following at home) specifically states that it's a tax on income. It's merely filed outside the income tax section of the IRC because the employer portion of payroll taxes aren't taxes on income and it's more logical to group payroll taxes together than to split them between income and non-income taxes.
HTH in your budding career in tax law.
Ha. Well,
required or not, your response at least gives me something to work with. But let's make sure the folks following along at home understand what you dispute.
You do not argue that the tax on capital gains is anything but a part of the income tax. In fact, it would be futile to do so, given that
26 U.S.C. s. 1(h) clearly defines "the tax imposed by this section" (i.e., the income tax) if "a taxpayer has a net capital gain for [a] taxable year." In a formal setting (were the question to arise), one would cite section 1(h) (perhaps along with
section 61 and
Treas. Reg. 1.61-6) to establish that the tax on capital gains is a part of the income tax we
all know and love (as opposed to quoting the headings of titles, subtitles, chapters, and subchapters of the IRC), but I wouldn't call a video game forum--even one as refined and well-regarded as NeoGAF--a "formal setting" such that proper citation is necessary.
Rather than contradicting what was the point of my post, you first dispute that every tax on income appears in Subtitle A. But I haven't said otherwise. To say that the tax on capital gains is not distinct from the income tax, based on the placement of the former in the subtitle of the IRC devoted to the latter, is not equivalent to saying that every tax on income appears in that subtitle.
You then make what boils down to a semantic argument: you imply that a reference to "the income tax" should include "payroll taxes," because part of some of what are commonly known as "payroll taxes" are taxes on income. But I see no reason to accept this argument, nor to disavow
my prior statement that "payroll taxes" are "distinct" from "the income tax." After all, even you acknowledge that "the employer portion of payroll taxes [i.e., half of FICA and all of FUTA] aren't taxes on income." And you can't deny that "payroll taxes" are
imposed,
calculated,
reported,
used,
and discussed in a manner that is distinct from "
the" income tax.
In conclusion, while I appreciate your helpful attitude, I'm probably not going to implement any of your suggested changes.