Posts Tagged ‘tax home’
PROOF OF FACTS: Whenever “United States” is used in Subtitle A in connection with “citizen,” “income,” “trade or business,” residency, or source rules, the operative meaning is United StatesJ (jurisdiction / corporate office), even though the statute presents it as United StatesG (geography).
TABLE OF CONTENTS: 1. Introduction Executive Summary: Subtitle A does not tax private persons or private earnings; it taxes the emoluments of a federal public office defined in § 7701(a)(26) as “the performance of the functions of a public office.” In every context involving “citizen,” “income,” residency, source rules, or “trade or business,” the term “United…
Read MoreDEFINITIONS: Tax Home (domicile of a public office if you volunteered to be surety for a “taxpayer” public capacityPUB)
1. Introduction The term “tax home” is not defined in the I.R.C. and is only defined in 26 C.F.R. §1.911-2(b) in reference to: Those who are nonresident aliens but not aliens (NRA50) cannot have a “tax home”. They are nonresidents everywhere in the WORLD who only become “nonresident alien individualsPUB” when they effectively connect under…
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