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Title 31 USC §321(d)(1) and (d)(2)

Updated: Feb 1, 2023

United States Department of the Treasury statutes at 31 USC §321(d)(1) and (d)(2) that admits the Federal Income Tax is a mere ‘gift or bequest’ you made to and for the use of the National Government.


Section 321 (d)(2) says it clearest of the two subsections, and I quote:


“For purposes of the Federal income, estate, and gift taxes, property accepted under paragraph(1) shall be considered as a gift or bequest to or for the use of the United States [National Government].” [Emphasis & clarification added]




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