NATURE OF FEDERAL INCOME TAXES
31 U.S. Code § 321 – General authority of the Secretary
31 U.S. Code § 321(d)
(1) The Secretary of the Treasury may accept, hold, administer, and use gifts and bequests of property, both real and personal, for the purpose of aiding or facilitating the work of the Department of the Treasury. Gifts and bequests of money and the proceeds from sales of other property received as gifts or bequests shall be deposited in the Treasury in a separate fund and shall be disbursed on order of the Secretary of the Treasury. Property accepted under this paragraph, and the proceeds thereof, shall be used as nearly as possible in accordance with the terms of the gift or bequest.
(2) 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.
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“Nemo agit in seipsum. No man acts against himself”
Bouvier’s Law Dictionary, p. 2146
People never knowingly, willingly, intentionally, deliberately, or voluntarily, intend or consent, or elect to obligate themselves to make gifts or bequests of their property, real or personal, in perpetuity for the purpose of aiding or facilitating the work of the Department of the Treasury.