There's some funny stuff in the tax code if you look really hard. I like that the IRS tells you that you are required to report illegal income, whether it's from sales of illegal drugs, or kickbacks on busines contract. This reminds me of some of the laws that are still on the books regarding marijuana. Pot dealers are required by law to purchase marijuana tax stamps to go with each sale of their product. It's illegal to sell pot without a tax stamp. Of course it's also illegal to sell pot with a tax stamp, so I don't think a whole lot of dealers are going to their local tax office to purchase the proper stamps. This all stems from why pot was made illegal in the U.S. inthe first place; too hard to tax. Along with the disturbing fact that jazz musicians smoke pot, and high school kids tend to become crazed ax murderers when they get stoned, the tax issue has demonized a wonderful medication for 80 years.