Definitions
Definitions of key terms used in a statutory context.
EDITORIAL: The “citizen” upon whom the tax is imposed in 26 C.F.R. §1.1-1(a) and (b) is NOT merely and ONLY a POLITICAL “citizen* of the United StatesP” described in 26 C.F.R. §1.1-1(c). There would be NO NEED for these two things if they were both the same. INSTEAD, it is a: There would be NO…
Read MoreEDITORIAL: Lessons learned about “foreign”: The above are substantiated at: 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), FTSIGhttps://ftsig.org/proof-of-facts-deferred-retirement-earnings-not-taxable/ There are lots of reasons why the geographical “United States” defined at 26 U.S.C. §7701(a)(9) and (a)(10) and 4…
Read MoreEDITORIAL: 26 C.F.R. § 1.1-1(b) is the origin of “worldwide income”, even though it doesn’t use that term. What it does say is: “In general, all citizens of the United States, wherever resident, and all resident alien individuals are liable to the income taxes imposed by the Code whether the income is received from sources…
Read MoreFourteenth Amendment Annotations: “Privileges and Immunities Clause” Commentary-Findlaw Confucius“The more you want, the more the world can hurt you.” Center for Special Needs Trust Administration v. Olson, No. 1:09-cv-072, at *16 (D.N.D. Apr. 25, 2011) “A person may waive the rights and privileges to which that person is legally entitled, whether secured by contract, conferred…
Read MoreAcquiring a Civil Status (Important!) -FTSIG Civil Status (Important!) (OFFSITE LINK)-SEDM Your Exclusive Right to Declare and Establish Your Civil Status, Form #13.008 (OFFSITE LINK)-SEDM Why Domicile and Becoming a “Taxpayer” Require Your Consent, Form #05.002 (OFFSITE LINK)-civil domicile is the origin of civil status Capitis Diminutio CAPITIS DIMINUTIO. In Roman law. A dimin ishing or abridgment of personality;…
Read MoreGrok, 3/27/25 QUESTION 1: What is the detailed definition of “tangibles” for the purpose of the internal revenue code as defined by the U.S. Supreme court? And please give me a history of changes to that definition over time. ANSWER 1: The term “tangibles” is not explicitly defined as a standalone concept by the U.S.…
Read MoreEDITORIAL: More cites on property are available at: United States v. County of Allegheny, 322 U.S. 174, 187-188 (1944) ”The “Government” is an abstraction, and its possession of property largely constructive. Actual possession and custody of Government property nearly always are in someone who is not himself the Government, but acts in its behalf and…
Read MoreEDITORIAL: The power to write regulations federally originates in 5 U.S.C. §301, which limits the authority to regulate to heads of departments: 5 U.S. Code §301 – Departmental regulations The head of an Executive department or military department may prescribe regulations for the government of his department, the conduct of its employees, the distribution and…
Read More“The Constitution permits Congress to dispose of and to make all needful rules and regulations respecting the territory or other property belonging to the United States. This power applies as well to territory belonging to the United States within the States, as beyond them. It comprehends all the public domain, wherever it may be. The…
Read MoreThroughout this site, we consistently employ the following symbology conventions for political terms. We emphasize that according to the U.S. Supreme Court, the POLITICAL sense is the PRINCIPAL sense of all words used in the constitution. In the Constitution the term state most frequently expresses the combined idea just noticed, of people, territory, and government.…
Read More