I caught myself wondering today---
Is the income tax a tax on the Use or the Usufruct?
Biden seems to be in charge of the charitable trust called the United States and trusts operate in the world of uses and usufructs.
USE, civil law. A right of receiving so much of the natural profits of a thing as is necessary to daily sustenance; it differs from usufruct, which is a right not only to use but to enjoy. 1 Browne's Civ. Law, 184; Lecons Elem. du Dr. Civ. Rom. Sec. 414, 416.