Posts Tagged ‘definitions’
Site Symbology for Political Terms “United States”, “State”
Throughout this site, we consistently employ the following symbology conventions for political terms. We emphasize that according to the U.S. Supreme Court, the POLITICAL sense is the PRINCIPAL sense of all words used in the constitution. In the Constitution the term state most frequently expresses the combined idea just noticed, of people, territory, and government.…
Read MoreHooven and Allison co. v. Evatt, 324 U.S. 652 (1945)
This is one of the VERY few cases that explains the meaning of the term “United States”. It is thus extremely important in discerning WHICH “United States” is meant in the context of the Internal Revenue Code. This case dealt with EXTERNAL excise taxation of imports under Article 1, Section 8, Clause 1 of the…
Read More“Withholding Agent”
26 U.S.C. §7701(a)(16) TITLE 26 > Subtitle F > CHAPTER 79 > Sec. 7701.Sec. 7701. – Definitions (a)(16) Withholding agent The term ”withholding agent” means any person required to deduct and withhold any tax under the provisions of section 1441, 1442, 1443, or 1461. [See Title 26, Subtitle A, Chapter 3, Subchapter A: Nonresident Aliens and Foreign Corporations] IRS Form 2678 IRS Form 2678 is the only way…
Read MorePROOF OF FACTS: “IncludIBLE” or “includABLE”?
The main word used for equivocation about whether an earning is statutory “income” is the word “includible” v. “includable”. Here is the trickery involved: Legal Documents In legal documents, the use of “includable” or “includible” can have a significant impact on the interpretation of the document. For example, if a contract states that certain items…
Read MoreFranchise
“Franchise: A special privilege conferred by government on individual or corporation, and which does not belong to citizens of country generally of common right.” [Artesian Water Co. v. State Dept. of Highways and Transp., Del.Super., 330 A 2d 432, 439.] “As was said in Wisconsin v. J. C. Penney Co., 311 U.S. 435, 444 (1940),…
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