Effectively connected

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

September 11, 2025

INTRODUCTION: For more on the subject of these questions, see: QUESTION 1: Below are maxims of law dealing with privileges:…

PROOF: “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)

August 9, 2025

1. Proof 26 U.S.C. Subtitle A, Chapter 1, Subchapter N, Part I is where 26 U.S.C. §864 is found and…

DEFINITIONS: “Effectively Connected”

November 14, 2024

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…

The Truth About “Effectively Connecting”, Form #05.056

September 23, 2024

The following form describes in detail the meaning and all the implications of “effectively connecting” earnings on the 1040-NR tax…

Catalog of Elections and Entity Types in the Internal Revenue Code

July 25, 2024

TABLE OF CONTENTS: The Bible on “elections”: For false Christs [false KINGS or RULERS] and false prophets will rise and show…

Avoiding “Effectively Connected”

July 20, 2024

“Effectively connected” is only used in the context of “nonresident aliens”. The only position this site takes is the Nonresident…