Internal Revenue Code 861

Internal Revenue Code 861, 26 U.S.C. § 861, titled "Income from sources within the United States" is a provision of the Internal Revenue Code which lists "The following items of gross income shall be treated as income from sources within the United States", for purposes of various taxes imposed by Subchapter N (sections 861 through 999) of Chapter 1 of Subtitle A of the Code.

Among the taxes to which section 861 relates are:

Section 861 sets forth a number of definitions for terms used in the section. A particularly widespread statutory argument used by tax protesters interprets these definitions to apply throughout the tax code, with the conclusion that only income described in section 861 is taxable. The IRS and federal courts have consistently rejected this interpretation, as in US v. Wesley Snipes et al.

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