Definition of “Effectively Connected”

SOURCE: The Truth About “Effectively Connecting”, Form #05.056, Section 2; SOURCE: https://sedm.org/Forms/05-MemLaw/EffectivelyConnected.pdf. “Effectively connected” is only used in the context of “nonresident aliens”. The only position this site takes is the Nonresident Alien Position. The definition of “effectively connected” is as follows: 26 U.S. Code § 864 – Definitions and special rules (c)Effectively connected income,…

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PROOF OF FACTS: “State” in 26 U.S.C. 7701(a)(10) and “States” in 26 U.S.C. 7701(a)(9) do NOT include Constitutional States

1. STATEMENT OF PROOF OF FACTS 1. Taxes are “largely a political matter”. This doesn’t mean they are EXCLUSIVELY a political matter, because nonresidents are not members of the body politic. “Thus, the Court has frequently held that domicile or residence, more substantial than mere presence in transit or sojourn, is an adequate basis for…

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“source within the United States”

26 U.S. Code § 861 – Income from sources within the United States EDITORIAL: Note that the hyperlinks to terms on Cornell such as “United States” are NOT part of the U.S. code and are not OFFICIAL links to actual definitions. They are merely guesses. Thus, “United States” DOESN”T necessarily mean the GEOGRAPHICAL “United States”…

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“Withholding Agent”

26 U.S.C. §7701(a)(16) TITLE 26 > Subtitle F > CHAPTER 79 > Sec. 7701.Sec. 7701. – Definitions (a)(16) Withholding agent The term ”withholding agent” means any person required to deduct and withhold any tax under the provisions of section 1441, 1442, 1443, or 1461. [See Title 26, Subtitle A, Chapter 3, Subchapter A: Nonresident Aliens and Foreign Corporations] IRS Form 2678  IRS Form 2678 is the only way…

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PROOF OF FACTS: Compelled Domicile is Unconstitutional

EDITORIAL: This case provides an example of the adverse affects of being victimized by a PRESUMPTIVE domicile which the victim did NOT want to have and how to oppose it in the supreme court of the state. The presumption in this case is STATUTORY and imposed by the Legislature, but it could just as well…

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The Truth About “Effectively Connecting”, Form #05.056

The following form describes in detail the meaning and all the implications of “effectively connecting” earnings on the 1040-NR tax return: The Truth About “Effectively Connecting”, Form #05.056https://sedm.org/Forms/05-MemLaw/EffectivelyConnected.pdf This is one of the most IMPORTANT links on this website. Study it under a microscope because it is the key to your exit door out of…

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