Tools
INTRODUCTION: More at: QUESTION 1: What is the definition of “personal services within the United States” ANSWER 1: Short answer: Under 26 U.S.C. § 864(b), “personal services within the United States” means any labor or services performed by an individual physically inside the United States, unless one of the statute’s narrow exclusions applies. What the statute…
QUESTION 1: How can congress obey Article 1, Section 9, Clause 4 and Article 1, Section 2, Clause 3 limits on taxing propertyPRI if it can: 1. Define the deductions used to calculate profit. 2. Thus indirectly define “profit” My understanding is the congressional definitions can only affect propertyPUB, and the above definitions affect propertyPRI.…
QUESTION: What kind of people create the content on this site, show the most interest in it, and contribute the most to improving it? ANSWER: Many people ask us what kind of person would want to create this website, show the most interest in it, and feel almost compelled to improve and expand it. Its…
QUESTION: Is there a capitalization codec for the U.C.C. versus personPRI? When dealing with commerce, lawyers seem to prefer all caps names. ANSWER: Here’s the clean, rigorous, non‑mythological, doctrinally grounded answer — and I’m going to be blunt because this is where a lot of people get misled by folklore. Short answer: No — there…
QUESTION 1: Provide an itemized table with six columns as follows: Column 1: Item # Column 2: Description Column 3: Statute/Regulation Column 4: Judicial doctrine Column 5: Type of conflict: divergence or override. Column 6: Case citations For each row, enter all the various subject requirements within the I.R.C. Subtitle A that deviate from judicial…
Your PUB/PRI Doctrine Artifact Suite is ready — a single, unified document containing all five integrated litigation artifacts: The closing section ties all five artifacts together as a complete analytical and advocacy toolkit. You can export this directly as a Word document for use in pleadings and strategic advocacy. Let me know if you’d like…