“Foreign”
TITLE 26 > Subtitle F > CHAPTER 79 > § 7701
(31) Foreign estate or trust
(A) Foreign estate The term “foreign estate” means an estate the income of which, from sources without the United States which is not effectively connected with the conduct of a trade or business within the United States, is not includible in gross income under subtitle A.
(B) Foreign trust The term “foreign trust” means any trust other than a trust described in subparagraph (E) of paragraph (30).
TITLE 26 > Subtitle F > CHAPTER 79 > § 7701
(5) Foreign
The term “foreign” when applied to a corporation or partnership means a corporation or partnership which is not domestic.
TITLE 26 > Subtitle B > CHAPTER 11 > Subchapter A > PART II > § 2014
§ 2014. Credit for foreign death taxes
(g) Possession of United States deemed a foreign country
For purposes of the credits authorized by this section, each possession of the United States shall be deemed to be a foreign country.
For all national purposes embraced by the Federal Constitution, the States and the citizens thereof are one, united under the same sovereign authority, and governed by the same laws. In all other respects the States are necessarily foreign and independent of each other.
[Buckner v. Finley, 2 Pet. 586 (1829)]
“as political communities, [are] distinct and sovereign, and consequently foreign to each other.”
[Bank of United States v. Daniel, 12 Pet. 32, 54 (1838)]
Foreign Laws:“The laws of a foreign country or sister state. In conflicts of law, the legal principles of jurisprudence which are part of the law of a sister state or nation. Foreign laws are additions to our own laws, and in that respect are called ‘jus receptum’.”
[Black’s Law Dictionary, 6th Edition, p. 647]
Foreign States:“Nations outside of the United States…Term may also refer to another state; i.e. a sister state.The term ‘foreign nations’, …should be construed to mean all nations and states other than that in which the action is brought; and hence, one state of the Union is foreign to another, in that sense.”
[Black’s Law Dictionary, 6th Edition, p. 648]
Sir William Blackstone, in his commentaries(a), distinguishes foreign from inland bills, by defining the former as bills drawn by a merchant residing abroad upon his correspondent in England, or vice versa; and the latter as those drawn by one person on another, when both drawer and drawee reside within the same kingdom. Chitty, p. 16, and the other writers(b) on bills of exchange are to the same effect; and all of them agree, that until the statutes of 8 and 9 W. III. ch. 17, and 3 and 4 Anne, ch. 9, which placed these two kinds of bills upon the same footing, and subjected inland bills to the same law and custom of merchants which governed foreign bills; the latter were much more regarded in the eye of the law than the former, as being thought of more public concern in the advancement of trade and commerce.
Applying this definition to the political character of the several states of this union in relation to each other, we are all clearly of opinion, that bills drawn in one of these states, upon persons living in any other of them, partake of the character of foreign bills, and ought so to be treated. For all national purposes embraced by the federal constitution, the states and the citizens thereof are one, united under the same sovereign authority, and governed by the same laws. In all other respects, the states are necessarily foreign to, and independent of each other. Their constitutions and forms of government being, although republican, altogether different, as are their laws and institutions. This sentiment was expressed, with great force, by the president of the court of appeals of Virginia, in the case of Warder vs. Arrell, 2 Wash. 298; where he states, that in cases of contracts, the laws of a foreign country, where the contract was made, must govern; and then adds as follows—’The same principle applies, though with no greater force, to the different states of America; for though they form a confederated government, yet the several states retain their individual sovereignties, and, with respect to their municipal regulations, are to each other foreign.’
[William Buckner Citizen of New York v. Finley and Van Lear, Citizens of the State of Maryland, 27 U.S. 586, 2 Pet. 586, 7 L.Ed. 528 (1829)]
“For all national purposes embraced by the Federal Constitution, the states and citizens thereof are one, united under the same sovereign authority, and governed by the same laws. In all other respects, the states are necessarily foreign to and independent of each other.” They are each governed by their own lanws, and their courts having no extraterritorial power to enforce the decrees beyond theyr jurisdictional limits, they are in that sense foreign to each other, which is the clear and settled doctrine of the common law.
[Smith v. Lathrop, 44 Pa. 326 (1863)]