Posts Tagged ‘definitions’
DEFINITIONS: “Worldwide income”
EDITORIAL: 26 C.F.R. § 1.1-1(b) is the origin of “worldwide income”, even though it doesn’t use that term. What it does say is: “In general, all citizens of the United States, wherever resident, and all resident alien individuals are liable to the income taxes imposed by the Code whether the income is received from sources…
Read MoreFAQ: Why Not create an individualPRI and individualPUB to distinguish the PUBLIC straw man from the PRIVATE human?
INTRODUCTION: This suggestion was eventually implemented. You can find it at: Writing Conventions on This Website, Section 2: Two Contexts for Legal Information, FTSIGhttps://ftsig.org/introduction/writing-conventions-on-this-website/#2._Two QUESTION: What do you think about “individual^PRI” and “Individual^PUB” when the word is used, to distinguish between PRIVATE individuals and PUBLIC individuals, just like domestic^1 and domestic^2? You need to explain…
Read MorePROOF OF FACTS: “United States” INCLUDES (not means) the government
TABLE OF CONTENTS: For a debate relating to this article, see: DEBATE: About the meaning of “United States” in I.R.C. 864(b), FTSIGhttps://ftsig.org/debate-about-the-meaning-of-united-states-in-i-r-c-864b/ 1. EXAMPLE 1: 26 U.S.C. 871(b) 26 U.S.C. §871(b) uses the term “United States” in the context of government instead of geography: 26 U.S. Code §871 – Tax on nonresident alien individuals (b)Income…
Read MoreDEFINITIONS: “tangibles”
Grok, 3/27/25 QUESTION 1: What is the detailed definition of “tangibles” for the purpose of the internal revenue code as defined by the U.S. Supreme court? And please give me a history of changes to that definition over time. ANSWER 1: The term “tangibles” is not explicitly defined as a standalone concept by the U.S.…
Read MoreDEFINITIONS: “Property”
EDITORIAL: More cites on property are available at: United States v. County of Allegheny, 322 U.S. 174, 187-188 (1944) ”The “Government” is an abstraction, and its possession of property largely constructive. Actual possession and custody of Government property nearly always are in someone who is not himself the Government, but acts in its behalf and…
Read MoreDEFINITIONS: “Public Domain”
“The Constitution permits Congress to dispose of and to make all needful rules and regulations respecting the territory or other property belonging to the United States. This power applies as well to territory belonging to the United States within the States, as beyond them. It comprehends all the public domain, wherever it may be. The…
Read MoreSite 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 MoreDEFINITIONS: “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 More