DEFINITIONS: “Domestic”
EDITORIAL:
DomesticS is the unspoken default scenario throughout the IRC. This confusion is deliberate.
- DomesticS=Entity sourced federal government nexus=USPI=United StatesSMJ.
- DomesticG = relates to the Federal locality (50 States & D.C. geographically) where said subject matter is relevant=“United StatesG“.
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 is civil jurisdiction. The State can simply elect a domestic status. If either of the terms “United States” were used in the political sense, there would be no need to mention “any State.” It would be superfluous.
Seeking or pursing or accepting civil statutory privileges created and owned by Caesar is the only way any government can regulate or tax you or your property. In that sense, they become your SUBSTITUTE “lawgiver”, King, Judge, and Lord, which the Bible forbids:
For the Lord is our Judge,
The Lord is our Lawgiver,
The Lord is our King;[Isaiah 33:22, Bible, NKJV]
To elect or consent to any government or civil statutory ruler as your King or lawgiver is to fire God as your civil protector, thereby forcing God to remove His CIVIL protection and literally “hide his face”:
“Look, you are old, and your sons do not walk in your ways. Now make us a king to judge us like all the nations.”
6 But the thing displeased Samuel when they said, “Give us a king to judge us.” So Samuel prayed to the Lord. 7 And the Lord said to Samuel, “Heed the voice of the people in all that they say to you; for they have not rejected you, but they have rejected Me, that I should not reign over them. 8 According to all the works which they have done since the day that I brought them up out of Egypt, even to this day—with which they have forsaken Me and served other gods—so they are doing to you also. 9 Now therefore, heed their voice. However, you shall solemnly forewarn them, and show them the behavior of the king who will reign over them.”
10 So Samuel told all the words of the Lord to the people who asked him for a king. 11 And he said, “This will be the behavior of the king who will reign over you: He will take your sons and appoint them for his own chariots and to be his horsemen, and some will run before his chariots. 12 He will appoint captains over his thousands and captains over his fifties, will set some to plow his ground and reap his harvest, and some to make his weapons of war and equipment for his chariots. 13 He will take your daughters to be perfumers, cooks, and bakers. 14 And he will take the best of your fields, your vineyards, and your olive groves, and give them to his servants. 15 He will take a tenth of your grain and your vintage, and give it to his officers and servants. 16 And he will take your male servants, your female servants, your finest [a]young men, and your donkeys, and put them to his work. 17 He will take a tenth of your sheep. And you will be his servants. 18 And you will cry out in that day because of your king whom you have chosen for yourselves, and the Lord will not hear you in that day.”
19 Nevertheless the people refused to obey the voice of Samuel; and they said, “No, but we will have a king over us, 20 that we also may be like all the nations, and that our king may judge us and go out before us and fight our battles.”
21 And Samuel heard all the words of the people, and he repeated them in the hearing of the Lord. 22 So the Lord said to Samuel, “Heed their voice, and make them a king.”
[1 Sam. 8:5-21, Bible, NKJV]
The above is repeated again below:
Avoid Bad Company
“My son, if sinners [socialists, in this case] entice you,
Do not consent
If they say, “Come with us,
Let us lie in wait to shed blood;
Let us lurk secretly for the innocent without cause;
Let us swallow them alive like Sheol,
And whole, like those who go down to the Pit:
We shall fill our houses with spoil [plunder];
Cast in your lot among us,
Let us all have one purse [the GOVERNMENT/COLLECTIVIST PURSE]”–
My son, do not walk in the way with them,
Keep your foot from their path;
For their feet run to evil,
And they make haste to shed blood.
Surely, in vain the net is spread
In the sight of any bird;
But they lie in wait for their own blood.
They lurk secretly for their own lives.
So are the ways of everyone who is greedy for gain [socialist “benefits”];
It takes away the life of its owners.”
[Proverbs 1:10-19, Bible, NKJV]
What the Bible describes above is YOU in a privileged (cursed) state AFTER you nominate Caesar as your civil protector, or CIVIL STATUTORY lawgiver. You do that by electing a PRIVILEGED domicile or consenting to ANYTHING that Caesar offers you (and thus CONTRACT/fornicate with Caesar and thus “play the harlot”). This process of corruption is exhaustively described in:
How Scoundrels Corrupted Our Republican Form of Government, Family Guardian Fellowship
https://famguardian.org/Subjects/Taxes/Evidence/HowScCorruptOurRepubGovt.htm
Please note that God is NOT saying anywhere in the Bible including 1 Sam 8 to reject ALL law. That is what governments falsely accuse people like us of and its simply a LIE intended to slander people for practicing their religion. See:
Government Corruption Opposition Movement (aka Sovereign Citizen Movement in government circles), Form #08.033
https://sedm.org/Forms/08-PolicyDocs/SovereignCitizenMovement.pdf
You still have to obey the common law and the criminal law, which are not voluntary and do not acquire the “force of law” by your consent, whether implied (by your behavior), or explicit. God is simply saying that you can’t consent to participate in any system of CIVIL statutory law that depends on your consent in any form, because if you do, you inevitably become a slave/servant of the government and have a forbidden conflict of interest and allegiance to Caesar instead of God. We call this process “government instituted slavery using franchises and privileges“.
“No one can serve two masters; for either he will hate the one and love the other, or else he will be loyal to the one and despise the other. You cannot serve God and mammon.
[Matt. 6:24, Bible, NKJV]
The above legal interpretation of “domestic” is also consistent with the definition of “trade or business within the United States” found in 26 U.S.C. §864(b):
26 U.S. Code § 864 – Definitions and special rules
(b)Trade or business within the United States
For purposes of this part, part II, and chapter 3, the term “trade or business within the United States” includes the performance of personal services within the United States at any time within the taxable year, but does not include—
Since the above definition controls taxation of nonresident aliens in 26 U.S.C. §864(b) who are “effectively connected” to the above “trade or business” and they are taxable on worldwide income from the activity, it is nongeographical just like “U.S. person” status. Thus, the term “United States” has NOTHING to do with any geography and therefore can only mean the United States federal corporation. Notice the connection with “personal services”. Those WITHIN the virtual but not physical U.S. Inc. federal corporation are officers of said corporation mentioned in 26 U.S.C. §6671(b) and 26 U.S.C. §7343 as the proper subject of civil and criminal enforcement respectively. Thus, by “effectively connecting” their earnings, they are VOLUNTEERING to work for that federal corporation FOR FREE in exchange for the benefits and privileges connected with the “effectively connected” legal status.
The terms “services” and “personal services” are never defined in the I.R.C., the Treasury Regulations, or any court case we have found. The reasons are clear:
- It’s a third rail issue of the highest order. They don’t want you to know that:
1.1. “United States” is NOT a geography but a corporation.
1.2. By claiming you are “in” this “United States” you are a volunteer working for literally nothing as a civil statutory “person” who is surety for the obligations attached to the office of “person” and for all public debts.
1.3. The I.R.C. is a civil privilege/franchise whose membership is voluntary.
1.4. The government funded by these activities is de facto, because it wants the tax to appear legitimate and constitutional under Article 1, Section 8, Clause 1, but in fact is de facto and engaging with you purely by consent and quasi-contract under Article 4, Section 3, Clause 2. See:
Microsoft Copilot: Limits of federal authority in states of the Union derived from Article 4, Section 3, Clause 2 jurisdiction and its affect on Constitutional/Private “persons”, FTSIG
https://ftsig.org/microsoft-copilot-limits-of-federal-authority-in-states-of-the-union-derived-from-article-4-section-3-clause-2-jurisdiction-and-its-affect-on-constitutional-person/
1.4 The IRS is not part of the government but a private collection agency for the Federal Reserve created to service the federal debt and regulate the supply of currency. See:
Origins and Authority of the Internal Revenue Service, Form #05.005
https://sedm.org/Forms/05-MemLaw/OrigAuthIRS.pdf - If you knew the above was the case, you would quit immediately and leave the government holding the bag.
For an series of AI questions you can use to prove what “services”, “compensation for services” (26 U.S.C. §61 from which “gross income” is computed), and “personal services” (26 U.S.C. §864(b)) mean, see:
Microsoft Copilot: Meaning of civil statutory “services”, FTSIG
https://ftsig.org/microsoft-copilot-meaning-of-civil-statutory-services/
Welcome to The Matrix, Neo!
http://famguardian.org/Media/Choices.mp3
You can find many more authorities like these in:
Which “United States”?: HOW to discern meaning between GEOGRAPHICAL and CORPORATE based on statutory context, FTSIG
https://ftsig.org/united-states-how-to-discern-geographcial-from-corporate-based-on-context/
26 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 D.C.]
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 in the United States. ”
[EDITORIAL: Evidence that “domestic” in the IRC does not mean American, but means FEDERALLY domestic]
Title 26: Internal Revenue
PART 1—INCOME TAXES
Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds
§ 1.1441-1 Requirement for the deduction and withholding of tax on payments to foreign persons.
(b) General rules of withholding
(2) Determination of payee and payee’s status
(iii) Payments to wholly-owned entities
For purposes of this paragraph (b)(2)(iii)(A), a domestic entity means a person that would be treated as a U.S. person if it had an election in effect under §301.7701–3(c)(1)(i) of this chapter to be treated as a corporation.
TITLE 26 > Subtitle F > CHAPTER 79 > § 7701
(a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof—
(4) Domestic
The term “domestic” when applied to a corporation or partnership means created or organized in the United States or under the law of the United States or of any State unless, in the case of a partnership, the Secretary provides otherwise by regulations.
[EDITORIAL: The above used to say “State or Territory” up until 1976, when “or Territory” was removed by P.L. 94-455, §1906(c)(3). By not having a comma in “State or Territory”, they are the same]
26 C.F.R. §301.7701-5 Domestic, foreign, resident, and nonresident persons. (2003)
A domestic corporation is one organized or created in the United States, including only the States (and during the periods when not States, the Territories of Alaska and Hawaii), and the District of Columbia, or under the law of the United States or of any State or Territory. A foreign corporation is one which is not domestic. A domestic corporation is a resident corporation even though it does no business and owns no property in the United States. A foreign corporation engaged in trade or business within the United States is referred to in the regulations in this chapter as a resident foreign corporation, and a foreign corporation not engaged in trade or business within the United States, as a nonresident foreign corporation. A partnership engaged in trade or business within the United States is referred to in the regulations in this chapter as a resident partnership, and a partnership not engaged in trade or business within the United States, as a nonresident partnership. Whether a partnership is to be regarded as resident or nonresident is not determined by the nationality or residence of its members or by the place in which it was created or organized.
[Amended by T.D. 8813, Federal Register: February 2, 1999 (Volume 64, Number 21), Page 4967-4975]
[NOTE: This is the 2003 version of the regulation]
31 CFR § 1010.100 – General definitions.
§ 1010.100 General definitions.
Link to an amendment published at 89 FR 72274, Sept. 4, 2024.
When used in this chapter and in forms prescribed under this chapter, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof, terms shall have the meanings ascribed in this subpart. Terms applicable to a particular type of financial institution or specific part or subpart of this chapter are located in that part or subpart. Terms may have different meanings in different parts or subparts.
(o) Domestic.
When used herein, refers to the doing of business within the United States, and limits the applicability of the provision where it appears to the performance by such institutions or agencies of functions within the United States.
(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.
26 CFR § 301.7701-5 – Domestic and foreign business entities.
§ 301.7701-5 Domestic and foreign business entities.
(a) Domestic and foreign business entities.
A business entity (including an entity that is disregarded as separate from its owner under § 301.7701-2(c)) is domestic if it is created or organized as any type of entity (including, but not limited to, a corporation, unincorporated association, general partnership, limited partnership, and limited liability company) in the United States, or under the law of the United States or of any State. Accordingly, a business entity that is created or organized both in the United States and in a foreign jurisdiction is a domestic entity. A business entity (including an entity that is disregarded as separate from its owner under § 301.7701-2(c)) is foreign if it is not domestic. The determination of whether an entity is domestic or foreign is made independently from the determination of its corporate or non-corporate classification. See §§ 301.7701-2 and 301.7701-3 for the rules governing the classification of entities.
(b) Examples. The following examples illustrate the rules of this section:
Example 1.
(i) Facts. Y is an entity that is created or organized under the laws of Country A as a public limited company. It is also an entity that is organized as a limited liability company (LLC) under the laws of State B. Y is classified as a corporation for Federal tax purposes under the rules of §§ 301.7701-2, and 301.7701-3.
(ii) Result. Y is a domestic corporation because it is an entity that is classified as a corporation and it is organized as an entity under the laws of State B.
Example 2.
(i) Facts. P is an entity with more than one owner organized under the laws of Country A as an unlimited company. It is also an entity that is organized as a general partnership under the laws of State B. P is classified as a partnership for Federal tax purposes under the rules of §§ 301.7701-2, and 301.7701-3.
(ii) Result. P is a domestic partnership because it is an entity that is classified as a partnership and it is organized as an entity under the laws of State B.
(c) Effective date—(1) General rule. Except as provided in paragraph (c)(2) of this section, the rules of this section apply as of August 12, 2004, to all business entities existing on or after that date.
(2) Transition rule. For business entities created or organized under the laws of more than one jurisdiction as of August 12, 2004, the rules of this section apply as of May 1, 2006. These entities, however, may rely on the rules of this section as of August 12, 2004.
[T.D. 9246, 71 FR 4817, Jan. 30, 2006]
[…] particular, he doesn’t understand what “domestic” means in 26 U.S.C. 7701(a)(4), which is WITHIN the U.S. government and therefore PUBLIC. […]