Rhett B. and Sandra L. Ross - Page 14

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          (additions to tax for failure to file return or to pay tax),                
          section 6654(a) (addition to tax for failure to pay estimated               
          income tax), section 6662(a) (accuracy-related penalty), and                
          section 6663(a) (fraud penalty).                                            
               Second, structurally, section 72(t) is part of chapter 1 of            
          subtitle A of the Internal Revenue Code.  Subtitle A is                     
          denominated "Income Taxes" and chapter 1 is denominated "Normal             
          Taxes and Surtaxes".  The penalties and additions to tax noted              
          above are found in chapter 68 (Additions to the Tax, Additional             
          Amounts, and Assessable Penalties) of subtitle F (Procedure and             
          Administration).                                                            
               Third, chapter 1 of subtitle A of the Internal Revenue Code            
          includes a number of income taxes.  Insofar as individuals are              
          concerned, there is, of course, the regular income tax imposed by           
          section 1 and the alternative minimum tax imposed by section 55.            
          Additional income taxes are found in other chapters of subtitle             
          A, most notably the self-employment tax in chapter 2.  It is                
          apparent, therefore, that there is not a single income tax, but             
          rather a number of separate taxes that compose what is commonly             
          referred to as "the income tax".                                            
               Fourth, the foregoing point is underscored by section                  
          6013(a), which authorizes a husband and wife to make "a single              
          return jointly of income taxes under subtitle A".  (Emphasis                
          added.)  Indeed, line 52 of Form 1040, the basic individual                 






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