IRC Section 61 Gross Income v. Not Gross Income. Is the income taxable? IRC Section 162 Trade or Business (Deductible v. Not Deductible). IRC Section 1401 Rate & Applicability of Self-Employment Tax. Section 1402-Definitions. IRC Section 2055 Transfer for Public, Charitable, and Religious Uses (Deductible v. Not Deductible). IRC Section 3306 Definitions. IRC Section 3402 Income Tax Collected at Source. Withholding taxes. IRC Section 4401 Wagering Tax (Taxable v. Not Taxable). Gaming Issues. IRC Section 4481 Use of Certain Vehicles Tax (Taxable v. Not Taxable). Highway Use Tax. IRC Section 6041 Information at Source. Information Reporting. IRC Section 7871 Indian Tribal Governments Treated as States for Certain Purposes. IRC Section 7873 Federal Tax Treatment of Income Derived By Indians From Exercise of Fishing Rights Secured by Treaty, Etc.