All forms are required to have an OMB number on it. OMB - Office of Management and Budget.

 

https://uscode.house.gov/browse/prelim@title15/chapter40&edition=prelim

 

Title 40 Department of Commerce on tax as a gift. 

This in commerce (as far as I understand) are contracts or contractual. 

This is why the “no contract” works on papers. 

Commerce receives the “gifts” and turns them over to the Department of Treasury. 

Title 26 is NOT positive law (no evidence of being the law) 

Title 15 Commerce and Trade, does not appear to have been enacted into positive law either.

There is no evidence of it being a law without the positive law statement in the enacting clause.