Posts Tagged ‘tax home’
PROOF: 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)
TABLE OF CONTENTS: 1. Introduction 1.1. Statutory Scope of “Tax Home” The term “tax home” is defined only in 26 U.S.C. §911(d)(3), and only for citizens and residents of the United StatesJ fiction. Congress limited this definition to 26 U.S.C. §911 and did not incorporate it into 26 U.S.C. §7701(b). Treasury’s elaboration in 26 C.F.R.…
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