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Microsoft Copilot. QUESTION 1: For the purposes of I.R.C. 864(c)(3) does it mean the following? “26 U.S.C. §864(c)(3) is how they make PRIVATE earnings NOT “effectively connected” into privileged “gross income” if you enter it on the 1040NR mistakenly and thereby DONATE it to Uncle Sam. 26 U.S.C. §864(c)(3) does NOT mean all payments from…
TABLE OF CONTENTS: EDITORIAL: This article provides authorities on the limits of extraterritorial jurisdiction of the national government. These authorities are useful in challenging jurisdiction in federal court and administratively. More on this subject at: 1. PROPOSITION: 2. PROOF: 2.1. All government law is prima facie territorial, meaning it is limited to the exclusive jurisdiction…
1. Proof 26 U.S.C. Subtitle A, Chapter 1, Subchapter N, Part I is where 26 U.S.C. §864 is found and it refers to all earnings WITHIN or WITHOUT the United StatesG as “foreign income”. So EVERYTHING subject to the income tax must be “foreign income” based on the above. But WHICH type of “foreign” do…
This article will prove that “resident alien” in the context of the Internal Revenue Code is a CIVIL and LEGAL status with a domicile INDEPENDENT of those who fill it. It is not tied exclusively to domicile of the person who VOLUNTEERS for the status. 1. The term “resident alien” is defined in 26 U.S.C.…
EDITORIAL: More on this subject at: BEGIN PROOF 1. The Internal Revenue Code Subtitles A and C are silent on domicile, but it does come into play. Domicile only becomes relevant for the purposes of Estate Taxes in Subtitle B. 2. The presence test found in 26 U.S.C. §7701(b) permits the national government to impute…
The statutory DESCRIPTION of “nonresident alien” is as follows: 26 U.S. Code § 7701 – Definitions (b)Definition of resident alien and nonresident alien (1)In general (B)Nonresident alien An individual is a nonresident alien if such individual is neither a citizen of the United States nor a resident of the United States (within the meaning of subparagraph (A)). The “United…
FALSE STATEMENT: 1. “Wages” are taxable to a Nonresident Alien who: 2. AND, if you filed a W-4 previously, you don’t have a choice about effectively connecting at filing time. REBUTTAL: 1. “Wages” are ONLY “taxable” if you want them to be. As we frequently point out on this website, “effectively connecting” is VOLUNTARY for…
Trying to pursue the Nonresident Alien Position as an American National is like trying to look at and measure the size and mass of the black hole at the center of our Galaxy. Its strong gravity prevents it from emitting any light, radiation, sound, or matter you could use to measure it. The only way…
EDITORIAL: While mobilia sequuntur personam remains a guiding principle, the Court has also recognized that intangibles may acquire a commercial situs in another jurisdiction, allowing taxation beyond the owner’s domicile The power of the State of a man’s domicil to impose a tax upon the succession to, or the transfer of, his intangible property, even…
QUESTION: You allege in the following article that CONSTITUTIONAL/Sixteenth Amendment “income” is always on profit and not “gross receipts”. Catalog of Elections and Entity Types in the Internal Revenue Code, Section 8: Entering anything but PROFIT as “income” or “effectively connected” income on a tax return, FTSIGhttps://ftsig.org/catalog-of-elections-in-the-internal-revenue-code/#7._Entering Precisely what status within the I.R.C. and what…