I believe that what I quoted referred to companies that are set up to do bartering. But the government certainly couldn't tax single individuals who do favors for one another, certainly not the kind of favors you've mentioned. And, like you point out, how can they tax, say, you and I, when they have no idea what favors we're doing one another? But suppose you have a taxi company, and you give free taxi rides home to lawyers at a law firm, and you don't charge them to take them home every night, and instead, that law firm does free legal service for another firm you own, then that's different. (And, quite frankly, I'm not even sure if this example is good.) But I do know that I read about bartering a few years ago and read that taxation comes into play. That's why I looked it up and posted what I did. (By the way, I'm totally on your side. I don't think bartering should be taxed.)