Jeff Fitzmyers wrote:
>
> > Are they 'offshore' to US citizens?
> ???
>
"To further solidify where IRS & BATF have jurisdiction, and to establish where
taxes in the Internal Revenue Code apply when there is geographical application,
Consider definitions of the terms "United States", "State", and "Citizen" at 26
CFR � 31.3121(e)-1. These definitions apply to Social Security, unemployment
tax, etc., with the original enactment in 1935. These definitions are possibly
the clearest relating to administration of the Internal Revenue Code, and are
particularly important as they demonstrate application to Alaska and Hawaii
before 1960 but not after, and application to Guam and American Samoa after
January 1, 1961:
(a) When used in the regulations in this subpart, the term "State"
includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin
Islands, and Territories of Alaska and Hawaii before their admission as States,
and (when used with respect to services performed after 1960) Guam and American
Samoa.
(b) When used in the regulations in this subpart, the term "United
States", when used in a geographical sense, means the several states (including
the Territories of Alaska and Hawaii before their admission as States), the
District of Columbia, the Commonwealth of Puerto Rico, and the Virgin Islands.
When used in the regulations in this subpart with respect to services performed
after 1960, the term "United States" also includes Guam and American Samoa when
the term is used in a geographical sense. The term "citizen of the United
States" includes a citizen of the Commonwealth of Puerto Rico or the Virgin
Islands, and, effective January 1, 1961, a citizen of Guam or American Samoa.
The allegation that most Federal laws presently on the books are applicable only
in territory belonging to the United States might seem far-fetched even with
proofs already established in this discourse, but consider the definitions at 18
U.S.C. � 921(a)(2), which are applicable for Chapter 44 -- Firearms, in the
current edition of the United States Code (18 U.S.C. �� 921-930).
� 921. Definitions
(a) As used in this chapter --
(2) The term "interstate or foreign commerce" includes commerce between
any place in a State and any place outside of that State, or within any
possession of the United States (not including the Canal Zone) or the District
of Columbia, but such term does not include commerce between places within the
same State but through any place outside of that State. The term "State"
includes the District of Columbia, the Commonwealth of Puerto Rico, and the
possessions of the United States (not including the Canal Zone). [Emphasis added]
Application of the term "State" above is exclusive of the Union of several
States party to the Constitution -- all examples of the class are territories
and possessions of the United States subject to Congress' Article IV � 3.2
legislative jurisdiction."
For further reading on this:
http://www.svpvril.com/meador_it.html
--
Regards,
Dale Pond
Delta Spectrum Research
http://www.SVPvril.com
Sympathetic Vibratory Physics
Sacred Science - Sacred Life
SVP Discussion Forum:
http://www.egroups.com/list/svpvril/
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