Tax or Topic                                                      Subtitle  Chapters  Sections 
      
      
Income Taxes      1 to 6    
      
Estate & Gift Taxes            11      2001 
      
Employment Taxes            21 to 25          3101 
      
Miscellaneous Excises             31 to 47  4041
       
Alcohol, Tobacco & Certain Other Excises        51 to 54  5001 
      
Procedure and Administration            F    61 to 80  6001 
      
Joint Committee on Taxation         91 to 92  8001 
      
Financing Presidential Election Campaigns     95 to 96  9001
      
Trust Fund Code           98    9500 
      

METHOD OF PAYMENT          LIABILITY          PENALTIES          CONSTITUTIONAL INCOME 

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This is the ONLY listing for the word "Income" in the entire 2004 1040 instruction booklet.

Look it up in the Index to Instructions on page 127 of the 1040 instruction Booklet then go to the page (19) and see for yourself.