Special Language

DEFINITIONS: “Non-Resident Alien”

By ftsig-admin / August 8, 2024 / Comments Off on DEFINITIONS: “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

DEFINITIONS: “Foreign Person”

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

WRITING CONVENTIONS ON THIS SITE DEALING WITH “Foreign Persons”: Writing Conventions on This WebsiteSection 7: Foreign Personhttps://ftsig.org/introduction/writing-conventions-on-this-website/#7._Foreign_Person 7. Foreign Person There is LOTS of government equivocation surrounding the term “foreign” as indicated in the previous section. There is JUST as much equivocation by going on with the term “foreign person” because it can be used…

DEFINITIONS: “United States”

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

EDITORIAL: For a procedure to discern what “United States” is implied in any statute, regulation, or court ruling, see: HOW TO: Techniques for discerning the context for statutory “United States” as either United StatesG (Geographical) or United StatesJ (Legal), FTSIGhttps://ftsig.org/how-to-techniques-for-discerning-the-context-for-statutory-united-states/ Our position is that “United States” is used in the geographical sense (United StatesG) the…

DEFINITIONS: “Foreign”

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

Writing Conventions On This Website 6. Foreign There are TWO types of “foreign” you can be. Below is the symbology we use on this site for each: Note the central role of NATIONALITY and DOMICILE in determining what type of FOREIGN you are. We discuss the basis for each of these two components in: Nationality…

DEFINITIONS: “Domestic”

By ftsig-admin / July 26, 2024 /

EDITORIAL: DomesticC is the unspoken default scenario throughout the IRC. This confusion is deliberate. The term “domestic” has the following contexts on this site: This approach is based upon: 26 U.S.C. 7701(a)(4): Domestic It’s very clear, by the context, that in the definition of “Domestic” in 26 U.S.C. §7701(a)(4), “United States” refers to United StatesGOV. The second usage…