Effectively connected

Microsoft Copilot: Taxability of government retirement as deferred compensation under 26 U.S.C. 864(c)(6)

By ftsig-admin / September 11, 2025 / Comments Off on Microsoft Copilot: Taxability of government retirement as deferred compensation under 26 U.S.C. 864(c)(6)

INTRODUCTION: For more on the subject of these questions, see: QUESTION 1: Below are maxims of law dealing with privileges: “Actio personalis moritur cum persona. A personal action dies with the person. This must be understood of an action for a tort only.” Privilegium est beneficium personale et extinguitur cum person. A privilege is a…

PROOF OF FACTS: “Deferred earnings” paid in connection with government retirement earned as a “U.S. person” are not “foreign income” or taxable under I.R.C. 864(c)

By ftsig-admin / August 9, 2025 / Comments Off on PROOF OF FACTS: “Deferred earnings” paid in connection with government retirement earned as a “U.S. person” are not “foreign income” or taxable under I.R.C. 864(c)

1. Proof 26 U.S.C. Subtitle A, Chapter 1, Subchapter N, Part I is where 26 U.S.C. §864 is found and it refers to all earnings WITHIN or WITHOUT the United StatesG as “foreign income”. So EVERYTHING subject to the income tax must be “foreign income” based on the above. But WHICH type of “foreign” do…

DEFINITIONS: “Effectively Connected”

By ftsig-admin / November 14, 2024 / Comments Off on DEFINITIONS: “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,…

The Truth About “Effectively Connecting”, Form #05.056

By ftsig-admin / September 23, 2024 / Comments Off on 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…

Catalog of Elections and Entity Types in the Internal Revenue Code

By ftsig-admin / July 25, 2024 / Comments Off on Catalog of Elections and Entity Types in the Internal Revenue Code

TABLE OF CONTENTS: The Bible on “elections”: For false Christs [false KINGS or RULERS] and false prophets will rise and show great signs and wonders to deceive, if possible, even the elect.[Matthew 24:24, Bible, NKJV] Notice that word “elect”. It is synonymous with “FAITH” or TRUST in God only in the Christian realm. When you make an…

Avoiding “Effectively Connected”

By ftsig-admin / July 20, 2024 / Comments Off on Avoiding “Effectively Connected”

“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, etc. (1)General rule For purposes of this title— (A) In the case…