Comment: No need for personal attacks. But I must say, there is also no

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In reply to comment: Wrong (see in situ)

No need for personal attacks. But I must say, there is also no

need to distract people with the request of definitions you give.

Those definitions are not found in Subtitle A - Income Tax, but rather Subtitle C - Employment Tax.

The two are distinct taxes. (but both are in fact, "income" taxes)

The definitions do NOT cross-apply.