Why is "Internal Revenue Code section 1" trending?

Wikipedia Overview

Section 1 of the Internal Revenue Code, titled "Tax Imposed" is the law contained in the Internal Revenue Code that imposes a federal income tax on the taxable income of individuals in the United States of America, and sets forth the amount of the tax to be paid. This section "imposes an income tax on the income of every individual who is a citizen or resident of the United States", and also provides for the taxation some non-resident aliens. The section historically contained tables from which the exact tax owed could be computed based on the marital status and filing options of the taxpayer. While these tables remain in the statute as examples, the actual amounts are provided by the Internal Revenue Service and regularly adjusted for cost of living changes. Section 1 also imposes an income tax on income earned by certain estates and trusts. A similar tax on corporations is set forth in IRC §11, but "the primary target for the income tax is the individual taxpayer", as set forth in section 1, and some businesses, such as sole proprietorships and single-member LLCs that do not elect to be taxed as a corporation are disregarded entities, so that if the owner of such an entity is an individual, then its activities will be reflected on the owner's tax return under section 1.