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This manual focuses on Tax Code � 83 which remains unknown to the accounting industry, the legal profession, and IRS personnel. HOWEVER, the courts say that � 83 is universally applicable and fundamentally governing:
US Tax Court: “The amount taxable as ordinary income was the lesser of the fair market value of the stock ... over the individual’s cost of the stock. ...the language of the section [Tax Code � 83] covers the transfer of any property transferred in connection with the performance of services... The legislative history makes clear that Congress was aware that the Statute’s coverage extended beyond restricted stock plans for employees.” (See Cohn v. Comm’r of IRS, 73 USTC 443, 446 (1979)).
Fifth Circuit: “Section 83(a) explains how property received in exchange for services is taxed.” (See Montelepre Systemed, Inc. v. Comm’r of IRS, 956 F.2d 496, 498 (CA5 1992)).
Second Circuit: “At the heart of this case is I.R.C. � 83 [Tax Code � 83], which governs the taxation of property transferred in connection with the performance of services.” (See Gudmundsson v. US, 634 F.3d 212 (CA2 2011)).
This manual is the first and last word on the meaning and operation of the statute that determines whether Americans owe an income tax on their hard earned pay. When you observe how this interpretation comes together you’ll quickly come to understand why the IRS refuses to indulge any and all inquiries as to how Tax Code � 83 operated in any determination of income tax liability.
- Sales Rank: #810365 in eBooks
- Published on: 2014-08-14
- Released on: 2014-08-14
- Format: Kindle eBook
Most helpful customer reviews
1 of 1 people found the following review helpful.
Awesome work by David Myrland!!
By bhaz2
Anyone who is forced to pay federal taxes NEEDS to see the IRC statute that specifies how one is to tax 'compensation
for services' and realize that the IRS is hiding this information from the public's view, so as to tax us unlawfully!!
Section 83 is everyone's saving grace, in that your 'wages' are NOT 'income', because 'income' is PROFIT OR GAIN,
NOT 'wages'!!! David Myrland has de-coded this IRC Section 83. It proves that we have ALL been denied the statutorily-
protected provisions of Sections 83, 212, 1001, 1011 and 1012!! Most ALL CPA's haven't a clue about these provisions,
either!!
The 1040 Form goes right to Section 61(a) (which deals with 'income') and has NO provision to utilize the protections
of Section 83!!
1 of 1 people found the following review helpful.
This looks like the key to freedom from most income taxes
By M. Boswell
I never saw so much research to back up a single point made by any other author. David has clearly done his homework. The courts are clear. The law is clear. The author is super clear! Section 83 is 'the law' which should provide tax freedom to most employee wages and other compensation in exchange for labor, which includes most everybody! Everyone needs to have this book. Read it, understand it and then 'Use' it!
1 of 1 people found the following review helpful.
UNBEIEVABLE!!! We've been lied to all our ...
By Randy Frodsham
UNBEIEVABLE!!! We've been lied to all our lives both intentionally by those in government and by those who are/were simply ignorant of the truth. This is a MUST READ!
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