Good info here, but it seems to be missing 1 important fact.

https://fedinfo.tripod.com/tax_page.html

. .

“In determining the meaning of any Act of Congress, unless the context indicates otherwise— the words ‘person’ and ‘whoever’ include corporations, companies, associations, firms, partnerships, societies, and joint stock companies, as well as individuals.”

**U.S. Code › Title 1 › Chapter 1 › § 1 **