Definitions

Definitions of key terms used in a statutory context.

Uniformity

By ftsig-admin / August 9, 2024 / Comments Off on Uniformity

“Mr. Justice Miller, in his lectures on the constitution, 1889-1890 (pages 240, 241), said of taxes levied by congress: ‘The tax must be uniform on the particular article; and it is uniform, within the meaning of the constitutional requirement, if it is made to bear the same percentage over all the United States. That is…

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Income

By ftsig-admin / August 9, 2024 / Comments Off on Income

What is Income-Attorney Larry Becraft Court Case Citations on the Nature of “income”  The Character of “Income”  How the Government Defrauds You of Legitimate Deductions for the Market Value of Your Labor, Form #05.026 (OFFSITE LINK) -why your personal labor is not “income” and how the government hides or avoids this.  The Taxing Power, the Sixteenth…

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United States (U.S.) Person

By ftsig-admin / August 8, 2024 / Comments Off on United States (U.S.) Person

EDITORIAL: United States Person was first created in 1962 in Public Law 87-834, 76 Stat. 988, Section 7(h). You can download this from:Statutes at Large, SEDM (Member Subscriptions)https://sedm.org/litigation-main/us-statutes-at-large-sal/ “U.S. Person” Position, Form #05.053-Sovereignty Education and Defense Ministry (SEDM) Wikipedia: United States person 22 C.F.R. §122.15: U.S. Person § 120.15 U.S. person. U.S. person means a person (as defined in §…

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Non-Resident Alien

By ftsig-admin / August 8, 2024 / Comments Off on Non-Resident Alien

EDITORIAL: This term is not found in the present version of the Internal Revenue Code. 1862 Revenue Act, 12 Stat. 424 SOURCE: https://famguardian.org/PublishedAuthors/Govt/HistoricalActs/HistFedIncTaxActs.htm

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“Foreign Person”

By ftsig-admin / July 30, 2024 / Comments Off on “Foreign Person”

26 C.F.R. §1.1441-1 – Requirement for the deduction and withholding of tax on payments to foreign persons. (c) Definitions.  The following definitions apply for purposes of sections 1441 through 1443, 1461, and regulations under those sections. For definitions of terms used in these regulations that are defined under sections 1471 through 1474, see subparagraphs (43) through (56) of this paragraph. (1) Withholding.  The…

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“United States”

By ftsig-admin / July 26, 2024 / Comments Off on “United States”

31 C.F.R. § 1010.100 – General definitions. (hhh) United States. The states of the United States, the District of Columbia, the Indian lands (as that term is defined in the Indian Gaming Regulatory Act), and the Territories and Insular Possessions of the United States. 8 U.S.C. §1101 Definitions TITLE 8 > CHAPTER 12 > SUBCHAPTER I > Sec. 1101.  [Aliens…

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“Foreign”

By ftsig-admin / July 26, 2024 / Comments Off on “Foreign”

TITLE 26 > Subtitle F > CHAPTER 79 > § 7701 § 7701. Definitions (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…

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“Domestic”

By ftsig-admin / July 26, 2024 /

26 C.F.R. § 1.408-2 – Individual retirement accounts. § 1.408-2 Individual retirement accounts. (b)Requirements. An individual retirement account must be a trust created or organized in the United States (as defined in section 7701(a)(9)) for the exclusive benefit of an individual or his beneficiaries. Such trust must be maintained at all times as a domestic trust…

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