[Verse 1]
The Act demands income from a source, section three declares
But benefits need economic advantage, Savage's test prepares
Not every payment triggers tax, there's logic we must trace
Enrichment above baseline counts, not just a saving grace
[Chorus]
Follow the chain, link by link, through the doctrine's spine
Source to advantage, advantage to gain, drawing the line
Baseline matters, maintenance stays, enrichment climbs above
Necessities preserve the core, improvement's what we love
[Verse 2]
If prevented deterioration counted as enrichment here
Then Savage's test collapses into circular frontier
True enrichment means improvement from where you genuinely stand
Not just avoiding downward slide, but rising through the land
[Chorus]
Follow the chain, link by link, through the doctrine's spine
Source to advantage, advantage to gain, drawing the line
Baseline matters, maintenance stays, enrichment climbs above
Necessities preserve the core, improvement's what we love
[Verse 3]
Food and shelter aren't discretionary, can't be saved away
Productive capacity maintained, not enhanced in any way
Like corporate assets getting fixed, it's maintenance, not advance
Human needs work just the same, they don't deserve tax dance
[Bridge]
Founder-operators eating well, sleeping under roofs secure
Maintains their working capital, keeps productivity pure
No taxable benefit emerges from this basic care
The logical chain breaks the spell of taxation's snare
[Chorus]
Follow the chain, link by link, through the doctrine's spine
Source to advantage, advantage to gain, drawing the line
Baseline matters, maintenance stays, enrichment climbs above
Necessities preserve the core, improvement's what we love
[Outro]
Ten links forge this reasoning, from statute to relief
Necessity provision stands beyond the tax thief