Just in time for U.S. Tax Reform, this Overlooked** IRS Code Section, 83, governs taxation of all services performed under contract = Labor.   And, states that such transactions are quid pro quo fair exchanges of your time and talent for existence - = a fair market value exchange that is not taxable,  as all labor is a cost!!   

**Overlooked by all IRS personnel, - WHY? -  because this General Rule (26 USC, Sec. 83) covers all labor as a cost,

IRS' assumption of a 'Zero Basis' for your labor, making every nickle you get in performing services as Income, is negated by this section.   Thus, there should be NO Subtitle A Income Taxation on fair-market value exchanges of your time for property/money.   

Such taxation is unlawful, and actionable:  IRS agents disregarding this section when calculating income tax are charging more (infinitely more) in tax than allowed by law.  Every agent can be fired for this!!