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 The term “tax home” is defined in 26 U.S.C. §911(d)(3) in the case of citizens and residents of the United StatesJ fiction. 26 U.S.C. §911(d)(3) defines “tax home” only for 26 U.S.C. §911 and Congress did not incorporate that definition into 26 U.S.C. §7701(b). 26 C.F.R. §1.911-2(b) elaborates on that…
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