Definitions
Definitions of key terms used in a statutory context.
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…
Read MoreEDITORIAL: Our position is that “United States” is used in the geographical sense (United StatesG) the vast majority of the time. Other than that, it is used in the political sense (United StatesP). We can find no instances where “United States” is used in anything other than its geographical or political sense. In 26 C.F.R.…
Read MoreTITLE 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…
Read More26 U.S.C. § 613A(e)(3) The term “domestic” refers to production from an oil or gas well located in the United States or in a possession of the United States. [EDITORIAL: Notice it says in the “United States”^G—not “in one of the 50 States or the District of Columbia”—not that there would be a well in…
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