There is a misconception by many that there is no law that imposes a tax on an individual (or any entity). This is incorrect.

Find the law that imposes a/n (income) tax on individuals. List the reference (for example, Sec. 123(d)) and copy/paste the relevant law section.

Note: the law will be in the form of 123(a)-(e) (in other words, the answer includes the entire first five paragraphs as designated by small letters a through e). Hint: look for Tax imposed.

Finds and copy/pastes the law that imposes a/n (income) tax on corporations.