| T.R | Title | User | Personal
Name | Date | Lines |
|---|
| 715.1 | | SMURF::BINDER | Uva uvam vivendo variat | Tue Apr 30 1996 15:15 | 1 |
| Oh, goodie, a whole new BUREAUCRACY!!! I'm so happy I could just s...
|
| 715.2 | | AIMHI::RAUH | I survived the Cruel Spa | Tue Apr 30 1996 15:18 | 2 |
| What good things would you spend it on? Giving money to underdevoped
countries like the IMF fund?
|
| 715.3 | | SUBPAC::SADIN | Freedom isn't free. | Tue Apr 30 1996 15:29 | 5 |
|
who the heck endorsed that bill?
|
| 715.4 | | DYPSS1::OPPER | Nattering nabob of negativism | Tue Apr 30 1996 15:31 | 17 |
| .2
From the "Fact Sheet"
"Where the Peace Tax Fund Money Would Go: The percentage of an
individual's taxes equaling the current military portion of the federal
budget would go into a special trust fund, called the Peace Tax Fund.
Money in this fund would be allocated to governmental programs such as:
the Special Supplemental Food Program for Women, Infants and Children
(WIC), Head Start, the U.S. Institute of Peace and the Peace Corps."
And before you jump to conclusions, please note that this is not "my"
bill - I'm not even taking sides (yet). The bill was initially
introduced in Congress in 1972 and has been getting renewed attention
as of late.
|
| 715.5 | | NOTIME::SACKS | Gerald Sacks ZKO2-3/N30 DTN:381-2085 | Tue Apr 30 1996 15:32 | 1 |
| The U.S. Institute of Peace? Wozzat?
|
| 715.6 | Here's the text of the bill | SUBPAC::SADIN | Freedom isn't free. | Tue Apr 30 1996 15:38 | 342 |
| FILE h1402.ih
HR 1402 IH
104th CONGRESS
1st Session
To amend the Internal Revenue Code of 1986 to improve revenue
collection and to provide that a taxpayer conscientiously opposed
to participation in war may elect to have such taxpayer's income,
estate, or gift tax payments spent for nonmilitary purposes, to
create the United States Peace Tax Fund to receive such tax
payments, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
April 5, 1995
Mr. JACOBS (for himself, Mr. LEACH, Mr. DELLUMS, Mr. FRANK of
Massachusetts, Mrs. SCHROEDER, Mr. DEFAZIO, Mr. MILLER of
California, Ms. RIVERS, Mr. TOWNS, Mr. MARKEY, Mr. OBERSTAR,
Ms. VELAZQUEZ, Mr. YATES, Ms. FURSE, Mr. LEWIS of Georgia, and
Mr. MCHALE) introduced the following bill; which was referred
to the Committee on Ways and Means, and in addition to the
Committees on International Relations, and Economic and
Educational Opportunities, for a period to be subsequently
determined by the Speaker, in each case for consideration of
such provisions as fall within the jurisdiction of the
committee concerned
A BILL
To amend the Internal Revenue Code of 1986 to improve revenue
collection and to provide that a taxpayer conscientiously opposed
to participation in war may elect to have such taxpayer's income,
estate, or gift tax payments spent for nonmilitary purposes, to
create the United States Peace Tax Fund to receive such tax
payments, and for other purposes.
[Italic->] Be it enacted by the Senate and House of
Representatives of the United States of America in Congress
assembled, [<-Italic]
SECTION 1. SHORT TITLE.
This Act may be cited as the `United States Peace Tax Fund Act'.
SEC. 2. FINDINGS AND POLICY.
(a) FINDINGS- The Congress finds that for a significant minority
of Americans, sincere conscientious objection to participation in
war in any form means that such Americans cannot in conscience pay
the portion of their taxes that would support military expenditures.
(b) POLICY- It is the policy of the Congress--
(1) to improve revenue collections and to allow conscientious
objectors to pay their full tax liability without violating
their moral, ethical, or religious beliefs;
(2) to reduce the present administrative and judicial burden
created by conscientious objectors who violate tax laws rather
than violate their consciences;
(3) to recognize conscientious objector status with regard to
the payment of taxes for military purposes; and
(4) to provide a mechanism for congressional appropriations
of such funds for nonmilitary purposes.
SEC. 3. UNITED STATES PEACE TAX FUND.
(a) CREATION OF TRUST FUND- There is hereby established within
the Treasury of the United States a special trust fund to be known
as the `United States Peace Tax Fund' (hereinafter referred to as
the `Fund'). The Fund shall consist of such amounts as may be
transferred to the Fund as provided in this section.
(b) TRANSFER TO FUND OF AMOUNTS EQUIVALENT TO CERTAIN TAXES-
(1) IN GENERAL- There are hereby transferred to the Fund
amounts equivalent to the sum of the amounts designated during
the fiscal year by individuals under sections 2210, 2506, and
6099 of the Internal Revenue Code of 1986 for payment into the
Fund. Such amounts shall be deposited into the Fund and shall
be available only for the purposes provided in this Act.
(2) METHOD OF TRANSFER- The amounts transferred by paragraph
(1) shall be transferred at least monthly from the general fund
of the Treasury to the Fund on the basis of estimates by the
Secretary of the Treasury of the amounts, referred to in
paragraph (1), received in the Treasury. Proper adjustments
shall be made in the amounts subsequently transferred to the
extent that prior estimates were in excess of or less than the
amounts required to be transferred.
(3) REPORT- The Secretary of the Treasury shall report to the
Committees on Appropriations of the House of Representatives
and the Senate each year on the total amount transferred into
the Fund during the preceding fiscal year. Such report shall be
printed in the Congressional Record upon receipt by the
committees.
SEC. 4. INCOME TAX PAYMENTS TO UNITED STATES PEACE TAX FUND.
(a) IN GENERAL- Subchapter A of chapter 61 of the Internal
Revenue Code of 1986 (relating to information and returns) is
amended by adding at the end the following new part:
`PART IX--DESIGNATION OF INCOME TAX PAYMENTS FOR TRANSFER TO UNITED
STATES PEACE TAX FUND
`SEC. 6099. DESIGNATION BY INDIVIDUALS.
`SEC. 6099. DESIGNATION BY INDIVIDUALS.
`(a) IN GENERAL- Every eligible individual (other than a
nonresident alien) whose income tax liability for any taxable year
is $1 or more may designate that such individual's income tax
payment for such year shall be paid into the United States Peace
Tax Fund established by section 3 of the United States Peace Tax
Fund Act.
`(b) DEFINITIONS- For purposes of this section--
`(1) Eligible individual-
`(A) IN GENERAL- The term `eligible individual' means an
individual who by reason of
religious training and belief is conscientiously opposed to
participation in war in any form, and who--
`(i) has been exempted or discharged from combatant
training and service in the Armed Forces of the United
States as a conscientious objector under section 6(j)
of the Military Selective Service Act (50 U.S.C. App.
456(j)), or corresponding law, or
`(ii) certified in a statement in a questionnaire
return made under section 6039F that such individual is
conscientiously opposed to participation in war in any
form within the meaning of section 6(j) of such Act.
`(B) Verification-
`(i) QUESTIONNAIRE RETURN RECEIPT- Any taxpayer who
makes a designation under subsection (a) shall attach
the questionnaire return receipt provided under section
6039F(b) to such taxpayer's return of tax.
`(ii) ADDITIONAL INFORMATION MAY BE REQUIRED- The
Secretary may require any taxpayer who makes a
designation under subsection (a) to provide such
additional information as may be necessary to verify
such taxpayer's status as an eligible individual.
`(C) DENIAL OF DESIGNATION- If the Secretary determines
that a taxpayer who makes the designation provided for by
subsection (a) is not an eligible individual and is not
entitled to make such designation, then the Secretary, upon
written notice to the taxpayer stating the reasons for
denial, may deny the designation. The taxpayer may
challenge the Secretary's ruling by bringing an action in
the United States Tax Court, or in the United States
district court for the district of such taxpayer's
residence, for a declaratory judgment as to whether the
taxpayer is an eligible individual and entitled to make
such a designation.
`(2) INCOME TAX LIABILITY- The term `income tax liability'
means the amount of the tax imposed by chapter 1 on a taxpayer
for any taxable year (as shown on such taxpayer's tax return)
reduced by the sum of--
`(A) the credits (as shown in such return) allowable
under part IV of subchapter A of chapter 1 (other than
subpart C thereof), and
`(B) the amount designated under section 6096.
`(3) INCOME TAX PAYMENT- The term `income tax payment' means
the amount of taxes imposed by chapter 1 and paid by or
withheld from a taxpayer for any taxable year not in excess of
such taxpayer's income tax liability.
`(c) MANNER AND TIME OF DESIGNATION- A designation under
subsection (a) may be made with respect to any taxable year either--
`(1) at the time of filing the return of the tax imposed by
chapter 1 for such taxable year, or
`(2) at any other time (after the time of filing the return
of the tax imposed by chapter 1 for such taxable year)
specified in regulations prescribed by the Secretary.
Such designation shall be made in such manner as the Secretary
prescribes by regulations except that, if such designation is made
at the time described in paragraph (1), such designation shall be
made on the page bearing the taxpayer's signature.
`(d) SPECIAL RULE IN THE CASE OF JOINT RETURN- In the case of an
eligible individual filing a joint return, upon the consent of such
individual's spouse, the joint income tax payment may be designated
pursuant to subsection (a).
`(e) EXPLANATION OF UNITED STATES PEACE TAX FUND PURPOSES- Each
publication of general instructions accompanying an income tax
return or a questionnaire return described in section 6039F shall
include--
`(1) an explanation of the purpose of the United States Peace
Tax Fund,
`(2) the criteria for determining whether an individual meets
the requirements of section 6(j) of the Military Selective
Service Act (50 U.S.C. App. 456(j)), and
`(3) an explanation of the process for making the designation
provided by this section.'.
(b) CLERICAL AMENDMENTS- The table of parts of subchapter A of
chapter 61 of the Internal Revenue Code of 1986 is amended by
adding at the end the following new item:
`PART IX--DESIGNATION OF INCOME TAX PAYMENTS FOR TRANSFER TO UNITED
STATES PEACE TAX FUND.'.
(c) Designation Information-
(1) Subpart A of part III of subchapter A of chapter 61 of
the Internal Revenue Code of 1986
(relating to information and returns) is amended by adding at the
end thereof the following new section:
`SEC. 6039F. UNITED STATES PEACE TAX FUND DESIGNATION INFORMATION.
`(a) QUESTIONNAIRE RETURN- Every taxpayer who makes a designation
described in section 6099(a) for any taxable year shall make a
questionnaire return during such year as described in this section.
The questionnaire return shall request the taxpayer to certify such
taxpayer's beliefs about participation in war, the source or
genesis of such beliefs, and how the beliefs affect the taxpayer's
life.
`(b) QUESTIONNAIRE RETURN RECEIPT- Upon receipt of a
questionnaire return that is timely filed, the Secretary shall
issue a receipt to the taxpayer indicating timely filing of such
return.'.
(2) The table of sections for such subpart is amended by
adding at the end the following new item:
`SEC. 6039F. UNITED STATES PEACE TAX FUND DESIGNATION INFORMATION.'.
(d) EFFECTIVE DATE- The amendments made by this section shall
apply with respect to--
(1) taxable years beginning after December 31, 1995, and
(2) any taxable year ending before January 1, 1996, for which
the time for filing a claim for refund or credit of an
overpayment of tax has not expired on the date of the enactment
of this Act.
(e) Rules Applicable to Returns of Tax for Taxable Years Ending
Before Date of Enactment-
(1) PENALTIES FOR FAILURE TO PAY TAX- Notwithstanding any
other law, any person's failure or refusal, before the date of
the enactment of this Act, to pay all or a part of the tax
imposed by chapter 1 of the Internal Revenue Code of 1986 shall
not be a violation of Federal law if the person--
(A) pays the tax due (with interest), and
(B) establishes to the satisfaction of the Secretary of
the Treasury that the failure or refusal to pay was based
upon such person's conscientious objection to participation
in war in any form within the meaning of section
6099(b)(1)(A) of such Code (defining eligible individual).
(2) DISPOSITION OF AMOUNTS COLLECTED- There are hereby
transferred to the Fund amounts equivalent to the sum of the
amounts paid into the Treasury by persons under the provisions
of paragraph (1). Such amounts shall be deposited into the Fund
and shall be available only for the purposes provided in this
Act.
SEC. 5. ESTATE TAX PAYMENTS TO UNITED STATES PEACE TAX FUND.
(a) IN GENERAL- Subchapter C of chapter 11 of the Internal
Revenue Code of 1986 is amended by adding at the end the following
new section:
`SEC. 2210. DESIGNATION OF ESTATE TAX PAYMENTS FOR TRANSFER TO
UNITED STATES PEACE TAX FUND.
`An eligible individual (within the meaning of section
6099(b)(1)) may elect that the tax imposed by section 2001 on the
taxable estate of such individual shall be transferred when paid to
the United States Peace Tax Fund established by section 3 of the
United States Peace Tax Fund Act. The election may be made by the
executor or administrator of the estate under written authority of
the decedent. Such election shall be made in such manner as the
Secretary shall by regulations prescribe.'.
(b) CLERICAL AMENDMENT- The table of sections for subchapter C of
chapter 11 of the Internal Revenue Code of 1986 is amended by
adding at the end the following:
`SEC. 2210. DESIGNATION OF ESTATE TAX PAYMENTS FOR TRANSFER TO
UNITED STATES PEACE TAX FUND.'.
(c) EFFECTIVE DATE- The amendments made by this section shall
apply with respect to the estates of decedents dying after December
31, 1995.
SEC. 6. GIFT TAX PAYMENTS TO UNITED STATES PEACE TAX FUND.
(a) IN GENERAL- Subchapter A of chapter 12 of the Internal
Revenue Code of 1986 is amended by adding at the end the following
new section:
`SEC. 2506. DESIGNATION OF GIFT TAX PAYMENTS FOR TRANSFER TO UNITED
STATES PEACE TAX FUND.
`Any eligible individual (within the meaning of section
6099(b)(1)) may elect that the tax imposed by section 2501 shall be
transferred when paid to the United States Peace Tax Fund
established by section 3 of the United States Peace Tax Fund Act.
The election shall be made in such manner as the Secretary shall by
regulations prescribe.'.
(b) CLERICAL AMENDMENT- The table of sections for subchapter A of
chapter 12 of the Internal Revenue Code of 1986 is amended by
adding at the end the following new item:
`SEC. 2506. DESIGNATION OF GIFT TAX PAYMENTS FOR TRANSFER TO UNITED
STATES PEACE TAX FUND.'.
(c) EFFECTIVE DATE- The amendments made by this section shall
apply with respect to gifts made after December 31, 1995.
SEC. 7. AUTHORIZATION OF APPROPRIATIONS.
(a) CERTIFICATION BY COMPTROLLER GENERAL- As soon after the close
of each fiscal year as may be practicable, the Comptroller General
shall determine and certify to the Congress and to the President
the percentage of actual appropriations made for a military purpose
with respect to such fiscal year. The certification shall be
published in the Congressional Record upon receipt by the Congress.
(b) AUTHORIZATION OF APPROPRIATIONS- There is hereby authorized
to be appropriated for each fiscal year a certain portion of the
Fund for obligation and expenditure in accordance with the
provisions of this Act. Such portion is equal to an amount which is
the sum of--
(1) the product of--
(A) all funds transferred to the Fund in the previous
fiscal year, times
(B) the percentage determined under subsection (a) for
such previous fiscal year, plus
(2) all funds in the Fund previously authorized to be
appropriated under this subsection but not yet appropriated
pursuant to this Act.
Funds remaining in the Fund shall accrue interest according to the
prevailing rate in long-term Government bonds.
(c) SURPLUS COVERED INTO GENERAL FUND- For each fiscal year, the
portion of the Fund which is attributable to funds transferred to
the Fund in the previous fiscal year and which is not authorized to
be appropriated under subsection (b) is hereby covered into the
general fund of the Treasury of the United States. No part of the
funds transferred to the general fund under this subsection shall
be appropriated for any expenditures, or otherwise obligated, for a
military purpose.
SEC. 8. ELIGIBLE APPROPRIATIONS.
(a) PAYMENTS- Funds appropriated pursuant to the authorization
under section 7(b) shall be available, subject to appropriation, to
make grants, loans, or other arrangements for eligible activities
described in subsection (b).
(b) ELIGIBLE ACTIVITIES- The following activities are eligible to
receive funds under subsection (a):
(1) Special Supplemental Food Program for Women, Infants and
Children (WIC);
(2) Head Start;
(3) United States Institute of Peace; and
(4) Peace Corps.
(c) DISPLACEMENT OF OTHER FUNDS- It is the intent of this Act
that the Fund shall not operate to release funds for military
expenditures which, were it not for the existence of the Fund,
would otherwise have been appropriated for nonmilitary expenditures.
SEC. 9. DEFINITIONS.
For the purposes of this Act--
(1) The term `military purpose' means any activity or program
which any agency of the Government conducts, administers, or
sponsors and which effects an augmentation of military forces
or of defensive and offensive intelligence activities, or
enhances the capability of any person or nation to wage war.
(2) The term `actual appropriations made for a military
purpose' includes, but is not limited to, amounts appropriated
by the United States in connection with--
(A) the Department of Defense;
(B) the Central Intelligence Agency;
(C) the National Security Council;
(D) the Selective Service System;
(E) activities of the Department of Energy that have a
military purpose;
(F) activities of the National Aeronautics and Space
Administration that have a military purpose;
(G) foreign military aid; and
(H) the training, supplying, or maintaining of military
personnel, or the manufacture, construction, maintenance,
or development of military weapons, installations, or
strategies.
(3) The term `agency' means each authority of the Government
of the United States, whether or not it is within or subject to
review by another agency, but does not include--
(A) the Congress; or
(B) the courts of the United States.
(4) The term `person' includes an individual,
partnership, corporation, association, or public or private
organization other than an agency.
SEC. 10. SEPARABILITY.
If any section, subsection, or other provision of this Act, or
the application thereof to any person or circumstance, is held
invalid, the remainder of this Act and the application of such
section, subsection, or other provision to other persons or
circumstances shall not be affected thereby.
|
| 715.7 | | DYPSS1::OPPER | Nattering nabob of negativism | Tue Apr 30 1996 15:42 | 15 |
| .3
" IN THE HOUSE OF REPRESENTATIVES
APRIL 5, 1995
Mr. Jacobs (for himself, Mr. Leach, Mr. Dellums, Mr. Frank of
Massachusetts, Mrs. Schroeder, Mr. DeFazio, Mr. Miller of California,
Ms. Rivers, Mr. Towns, Mr. Markey, Mr. Oberstar, Ms. Vela 1zquez, Mr.
Yates, Ms. Furse, Mr. Lewis of Georgia, and Mr. McHale)"
Also, Senate legislation was introduced in 1975 by Mark Hatfield
(R-OR).
|
| 715.8 | | SUBPAC::SADIN | Freedom isn't free. | Tue Apr 30 1996 15:44 | 7 |
|
so, are the folks who elect not to contribute to the military also
not obligated to be protected by it? seriously. They don't want to pay
for it, why should the military protect them.
jim
|
| 715.9 | | MKOTS3::JMARTIN | Madison...5'2'' 95 lbs. | Tue Apr 30 1996 15:46 | 4 |
| The whole thing is moot considering we can blow the world up 12 times
over with just one nuclear submarine.
-Jack
|
| 715.10 | | DYPSS1::OPPER | Nattering nabob of negativism | Tue Apr 30 1996 15:48 | 14 |
| .5
From their web site:
"The United States Institute of Peace is an independent, nonpartisan
federal institution created and funded by Congress to strengthen the
nation's capacity to promote the peaceful resolution of international
conflict. Established in 1984, the Institute meets its congressional
mandate through an array of programs, including grants, fellowships,
conferences and workshops, library services, publications, and other
educational activities. The Institute's Board of Directors is appointed
by the President of the United States and confirmed by the Senate."
|
| 715.11 | | NOTIME::SACKS | Gerald Sacks ZKO2-3/N30 DTN:381-2085 | Tue Apr 30 1996 15:48 | 4 |
| Could somebody who has the energy to read the text tell me if this changes
expenditures? I suspect it's just a feel-good measure for COs. The same
amount of money gets spent on the military, but COs can say it's not their
money.
|
| 715.12 | I like the concept only if extended... | GAAS::BRAUCHER | Welcome to Paradise | Tue Apr 30 1996 15:50 | 15 |
|
well, if we do that, why not a whole questionnaire ? I'd
rather give to NASA than HUD. I'd prefer to subsidize the
Department of Agriculture than the Department of Health.
We could have a budget by individually targetted contributions,
with only the total specified by law. "Let's see - 12% for the
Justice Department, nothing for the UN..."
There would be no need for a budget from either the President
or the Congress - it would come from the people. The various
departments would flood the airwaves with TV ads just before
April 15th.
bb
|
| 715.13 | | ACISS2::LEECH | extremist | Tue Apr 30 1996 15:58 | 1 |
| Why not allow us to opt out of paying for entitlements, too?
|
| 715.14 | | DYPSS1::OPPER | Nattering nabob of negativism | Tue Apr 30 1996 16:01 | 16 |
| .11
Obviously, under this legislation it would still be up to Congress to
appropriate defense funds. However, the bill's sponsors would suggest
that this goes beyond feel-good measures; that, in fact, there is a
constitutional basis for the rights of CO's to refuse to support war
efforts.
I should mention that a number of church organizations support the
bill, and that other church organizations are pressuring Congress to
consider tax legislation aimed at shielding their members from
supporting expenditures which they find morally wrong.
To me, it's a wonderful example of a potential political orgy
(considering the possible makeup of interested bedfellows).
|
| 715.15 | | DYPSS1::OPPER | Nattering nabob of negativism | Tue Apr 30 1996 16:12 | 8 |
| Forgot to mention that this was brought to my attention by a letter to
the editor of the Dayton (Ohio) Daily News who suggested that, in her
words, "some people 'earn down' so as not to pay for what conscience
prohibits". The text of the bill would also suggest that some people
refuse to pay taxes altogether to salve their consciences, and that
passage of the bill would, conceivably, increase tax revenue
accordingly.
|
| 715.16 | | CSLALL::SECURITY | | Tue Apr 30 1996 16:20 | 9 |
| I may be misquoting, but I think the late John Lennon had a song that
went something like this:
All we are saying
Is re-route our taxes
It was something like that, anyway.
lunchbox
|
| 715.17 | | WAHOO::LEVESQUE | a legend begins at its end | Tue Apr 30 1996 16:22 | 4 |
| >However, the bill's sponsors would suggest that this goes beyond
>feel-good measures;
How so?
|
| 715.18 | | DYPSS1::OPPER | Nattering nabob of negativism | Tue Apr 30 1996 16:23 | 7 |
| Sorry, this aside...
"Gonna start a revolution from my bed. 'Cause you said the brains I
had went to my head."
What goes around...
|
| 715.19 | | DYPSS1::OPPER | Nattering nabob of negativism | Tue Apr 30 1996 16:24 | 4 |
| .17
Ostensibly, by affirming Constitutional law.
|
| 715.20 | | WAHOO::LEVESQUE | a legend begins at its end | Tue Apr 30 1996 16:25 | 13 |
| >Forgot to mention that this was brought to my attention by a letter to
>the editor of the Dayton (Ohio) Daily News who suggested that, in her
>words, "some people 'earn down' so as not to pay for what conscience
>prohibits".
Color me skeptical.
>The text of the bill would also suggest that some people
>refuse to pay taxes altogether to salve their consciences, and that
>passage of the bill would, conceivably, increase tax revenue
>accordingly.
Pull the other one.
|
| 715.21 | | SMURF::BINDER | Uva uvam vivendo variat | Tue Apr 30 1996 16:31 | 18 |
| .20
>> The text of the bill would also suggest that some people
>> refuse to pay taxes altogether to salve their consciences, and that
>> passage of the bill would, conceivably, increase tax revenue
>> accordingly.
> Pull the other one.
Consider it pulled. I know one such individual personally; this person
and her now-deceased husband have for more than 15 years carefully
adjusted their withholding such that they would "owe" an amount at
least as large as the portion of their nominal taxes representing the
military budget, and they have filed their returns with checks for only
the amount due that was over and above the military portion. They are
not alone; they belong to a peacenik network of several thousands who
do the same thing. The gummint has yet to prosecute any of them for
this.
|
| 715.22 | | NOTIME::SACKS | Gerald Sacks ZKO2-3/N30 DTN:381-2085 | Tue Apr 30 1996 16:36 | 3 |
| > The gummint has yet to prosecute any of them for this.
I knew about the other part. This is the part I find hard to believe.
|
| 715.23 | | SMURF::BINDER | Uva uvam vivendo variat | Tue Apr 30 1996 16:40 | 2 |
| They had some of them in stir for a while, but they let them out
without formally bringing therm to trial.
|
| 715.24 | smoke and mirrors. Look up the Victory Tax. | VMSNET::M_MACIOLEK | Four54 Camaro/Only way to fly | Tue Apr 30 1996 16:54 | 10 |
| Funny, maybe we should all go investigate the Victory Tax.
That, IMO was the beginning of our current voluntary tax system.
Anyone who didn't give to the victory tax was considered lower
than whale dung. So, 100% compliance and still voluntary. Wow,
what a concept. Only problem was after the war was over, the tax
didn't go away. and NOW, they want to allow people who don't like
"war" to be able to donate their money somewhere else.
Why don't they fix the whole GD tax system huh? Christ I get sick.
|
| 715.25 | ? | VMSNET::M_MACIOLEK | Four54 Camaro/Only way to fly | Tue Apr 30 1996 17:01 | 10 |
| re: Note 715.19 by DYPSS1::OPPER
} Ostensibly, by affirming Constitutional law.
WHAT? If your talking about USC26 (Internal Revenue Code) you're
not dealing with "Constitutional law" anymore. If you're talking about
the 16th Amendment, you're not even talking about the current tax
system.
Help me out.
|
| 715.26 | | DYPSS1::nqsrv413.nqo.dec.com::OPPER | | Tue Apr 30 1996 17:53 | 5 |
| .25
Sorry, I misspoke. Not Constitutional LAW, but rather Constitutional
PRINCIPLE, as supported (their contention, and most recently) by the
Religious Freedom Restoration Act of Congress.
|
| 715.27 | what difference will it make? | NCMAIL::JAMESS | | Wed May 01 1996 09:40 | 13 |
|
DEFENSE POT ENTITLEMENTS POT DISCRETIONARY POT
You get to pick which pot your money goes in but the pot sizes stay
the same.
The net result is nothing changes on the appropriation side but 400
unemployed accountants will suddenly be added to the government
payroll.
Steve J.
|
| 715.28 | nope | GAAS::BRAUCHER | Welcome to Paradise | Wed May 01 1996 09:52 | 15 |
|
Huh ? What constitutional principle ?
Congress has the power to levy taxes. Since the 16th Amendment,
it can choose to levy or not levy unequally.
If Congress chooses to pass a law that says these people don't
have to pay these taxes, that is constitutional. If Congress
chooses to pass a law saying anybody who doesn't pay these taxes
will be executed, that is also constitutional.
There isn't any constitutional right not to pay a tax. Where
did you get that ? Please quote from US Constitution.
bb
|
| 715.29 | don't have the constitution handy | NCMAIL::JAMESS | | Wed May 01 1996 09:56 | 6 |
| re -.1
I'm note quoting, but paraphrasing...there shall be no direct taxes
ie income tax.
Steve J.
|
| 715.30 | | WAHOO::LEVESQUE | a legend begins at its end | Wed May 01 1996 09:58 | 3 |
| > -< don't have the constitution handy >-
see 10.0
|
| 715.31 | | BIGHOG::PERCIVAL | I'm the NRA,USPSA/IPSC,NROI-RO | Wed May 01 1996 10:26 | 17 |
| <<< Note 715.29 by NCMAIL::JAMESS >>>
> I'm note quoting, but paraphrasing...there shall be no direct taxes
> ie income tax.
I AM quoting.
Amendment XVI
The Congress shall have the power to lay and collect taxes on
incomes, from whatever source derived, without apportionment
among the several States, and without regard to any census or
enumeration.
Ratified February 3, 1913
Jim
|
| 715.32 | the case law is unanimous on this | GAAS::BRAUCHER | Welcome to Paradise | Wed May 01 1996 10:34 | 24 |
|
Since at least 1936, SCOTUS has tossed hundreds of cases of
people trying to avoid paying taxes. Nobody has ever won, in
fact, you have to raise an interesting point to get even one
vote for granting cert.
As a practical matter, the executive always weighs the cost of
litigation and then throwing you in the slammer, vs. the amount
of tax they could get. This is purely a practical enforcement
consideration. If lots of people started to refuse, the penalties
would go up.
The 16th is perfectly clear and unambiguous - by law, you have
to pay up. Failure to do so is just another crime. Of course,
there were good reasons to oppose the 16th, and some smart people
did oppose it. But they lost. It would now take the customary
supermajority to repeal it. Good luck with that !
As to the proposed bill, it looks constitutional to me. Taxes
are an exception to the 14th. They do NOT have to be equal,
because the 16th came later in time, and amendments always
supercede whatever sections or prior amendments they contradict.
bb
|
| 715.33 | re: a few back | ACISS2::LEECH | extremist | Wed May 01 1996 10:38 | 37 |
| The 16th Amendment allowed for direct taxation. The fact that the
Constitution was amended to allow for this shows that this was not a
power granted to the government via the Constitution...it is the
creation of a new (and very dangerous, to the people) power.
I bring to your attention that any amendment that grants the federal
government power is immediately suspect. Note that the first 10
amendments specifically limit government and guarantee rights of the
people. The 11th has to do with limitations on judicial power; the 12th
has to do with voting procedures; the 13th abolished slavery (a guarantee
of basic human rights); the 14th has to do with citizenship and due
process (amoung other things); the 15th insures voting rights for former
slaves.
Note that none of the above amendments grants the federal government
power over the people directly, but guarantees rights for the people.
Then we come to the 16th Amendment, which flies in the face of what is
written into the text of the Constitution in Article 1 section 8. You
have a one sentence amendment that begins with "The Congress shall have
the power". This is the first time that the government grants itself
direct power over the people via amendment.
In my opinion, this Amendment contradicts the spirit of a limited
federal government- something that the FF specifically wrote into our
founding document (and "ensured" via the 10th Amendment). It should be
repealed. To take money from someone's pay directly, without their
consent, is theft- regardless of who is doing the taking. I don't care
who consented in previous years to this abuse of power, I never gave my
consent (so much for being a sovereign entity).
The power to tax is the power to control. Direct taxation allows
direct controls to be put on the people. The fact that this practice
is deemed necessary underscores that fact that our government is simply
much larger than it was ever intended to be.
-steve
|
| 715.34 | | DYPSS1::nqsrv535.nqo.dec.com::OPPER | | Wed May 01 1996 10:39 | 6 |
| Good griefffff! THEIR contention is that the government, by utilizing tax
revenues to support efforts morally reprehensible to some, violates their
freedom of religious expression. I would think you Constitutional
purists would eat this one up, rather than engage in picayune mental
copulation about technicalities..
|
| 715.35 | it just isn't there | GAAS::BRAUCHER | Welcome to Paradise | Wed May 01 1996 10:51 | 17 |
|
Their contention makes some sense philosophically, and the tax may be
morally reprehensible. But the US Constitution never says Congress
cannot have morally reprehensible laws - on the contrary, it is
clearly constitutional for Congress to be morally reprehensible.
They have no case in US law - SCOTUS has made it abundantly clear
that freedom of religious expression gives nobody the right to break
any law, so long as that law has a "demonstrable secular purpose".
See, for example, Reynolds v. US (the polygamy case); or Employment
Division v. Smith (1990), where the court affirmed a lower court in
denying unemployment benefits to Native Americans convicted of peyote
violations, despite conceding the drug use was part of their religion.
Under the "belief-action doctrine", the "free exercise clause" only
can make a law unconstitutional if it has no secular purpose.
bb
|
| 715.36 | | BIGHOG::PERCIVAL | I'm the NRA,USPSA/IPSC,NROI-RO | Wed May 01 1996 11:27 | 18 |
| <<< Note 715.33 by ACISS2::LEECH "extremist" >>>
> Note that none of the above amendments grants the federal government
> power over the people directly,
The first use of the phrase "Congress shall have the power" is
contained in the 13th Amendment. And the 14th Amendment (in Section
4) completely abrogated the property rights of former slave owners.
Both could be considered violations of the "spirit" of a limited
Federal government, but I doubt that you will find too many
people arguing for the repeal of either of these amendments.
The "original intent" of the Founders was clear. They wisely
built a change process into the Constitution. That process
was followed for the 16th (and all other amendments).
Jim
|
| 715.37 | | DYPSS1::OPPER | Nattering nabob of negativism | Wed May 01 1996 11:50 | 93 |
| From the NCPTF Fall 1995 Newsletter:
A HAVEN FOR THE CAUSE OF CONSCIENCE
Congress shall make no law respecting the establishment of religion, or
prohibiting the free exercise thereof. -- the Constitution
During emperor Constantine's reign in the 4th century the church emerged
as a power alongside the state. Bishops we (sic) happy to accept
Constantine's patronage and in return followed his directives. Empire and
church eventually became fused. This union of church and state led to holy
wars and inquisitions so abhorrent we still refer to those times as the
dark ages.
A profound belief in the free exercise of religion motivated the
18th century founders of the U.S. who named it the first freedom in the
founding documents. Many immigrants had experienced the bite of
persecution that inevitably results when government either promotes or
hinders religion. In naming and elevating this first freedom the founders
underscored the government role with two restrictions: it cannot establish
and it cannot prohibit the free exercise of religion. Government cannot
facilitate or impede, aid or oppose, help or hinder. Together these two
clauses guarantee religious freedom for citizens of every faith as well as
those who profess no faith at all. The connecting link between the two
clauses is freedom of conscience.
Surely, religious liberty is not a subject that should be driving us apart.
Yet it is. Disturbingly, the first freedom has currently become a
contentious political issue. In fact, the First Amendment is cited
repeatedly as an obstacle to private expression of religion.
As one example, a misrepresentation is made of the issue of prayer in
public schools. On Meet the Press, Newt Gingrich said, "Most people don't
realize it's illegal to pray in public schools." Except by misinformed
school administrators, in fact, prayer has not been banned in public
schools, nor should it be. Students are free to pray privately, and to have
prayer meetings and Bible studies as long as they are not disruptive.
Students have a right to share their faith with their friends, wear
religious garb and express religious opinions in class and homework. The
only prayer that is prohibited by the courts is the prayer that requires
government endorsement or approval.
Government support for religion does not enhance religious liberty.
Instead, it proves a hindrance. Religions have flourished in this country
with unparalleled strength and diversity. Religion prospers most when
freest. In fact, attempts to have the state advance religion are, in the
last analysis, a confession of the religion's weakness. Church and state
are not enemies of each other. They simply operate with different
authorities.
We at the Peace Tax Fund office are asking you to argue the religious
freedom aspect in your lobbying and letter writing. Our mission in this
regard is three-fold.
First, we assert that without a Peace Tax Fund Bill the First Amendment's
second clause is being violated. Hear again this testimony from our 1992
hearing: The Peace Tax Fund Bill "seeks to reduce the 'inhibiting effect'
of current law on the practice of religion. -- Michael McConnell,
Religious Freedom expert, Univ/Chicago Law School. "If not allowed to
follow one's conscience, there can be no religious freedom." -- Bishop
Thomas J. Gumbleton. "Faced with the conflict between religious duty and
civil law each of our traditions has tried to no avail to honor the
conscience of employees who do not want their tax money used for military
purposes. We appeal to an end to what we consider to be the oppressive
entanglement of the government in the practice of our faith." -- Quakers,
Church of the Brethren, Mennonites.
Secondly, we ask Congress to serve as a check and balance to another branch
of government, the courts. When the Supreme Court refused in 1990 in the
Smith case to recognize religious practice as a constitutional right,
Congress enacted the Religious Freedom Restoration Act (RFRA) and
provided a statutory right. RFRA is hailed as the most significant
legislation affecting religious liberty since the Bill of Rights was
ratified in 1791. Before RFRA, almost all religious liberties cases were
resolved in favor of the government and against the religious claimant. In
the three years since RFRA the process has been reversed. As the courts
consistently fail to establish conscientious right to re-direct military
taxes as a constitutional right, we rightly insist that Congress must
establish a statutory right, as it did in RFRA.
Third, by our efforts we can safeguard what Roger Willians called "a haven
for the cause of conscience." Williams felt conscience is best protected by
maintaining a healthy distance between church and government. We would
certainly have to agree: a look back reveals that history is strewn with
the wreckage of churches and states, each destroyed by unhealthy unions
between the two. In these unions each party denies freedom of conscience.
Remember, unlikely allies win religious freedom battles. Some members of
Congress have changed their perspectives on Peace Tax Fund legislation
when they have understood that this Bill represents an appeal for the
freedom to practice one's religion and one's deepest moral-ethical
convictions faithfully in all aspects of life.
|
| 715.38 | | ACISS2::LEECH | extremist | Wed May 01 1996 11:55 | 12 |
| .36
It wasn't so much the wording, but the end result, Jim. The previous
amendments protected/guaranteed rights. The 16th does no such thing-
it merely grants government the power to tax you and I directly, and
without apportionment.
I'm not arging the process wasn't adhered to for amending. I do
believe this goes against the spirit of what was penned by our FF.
-steve
|
| 715.39 | | WAHOO::LEVESQUE | a legend begins at its end | Wed May 01 1996 12:00 | 8 |
| So it's basically a feel-good measure after all. The measure allows
people to believe that "their" tax revenues are not being used for
purposes they find abhorrent, without affecting the actual funding for
the things they find abhorrent. Indeed, if the claim that this bill
will prove to increase tax revenues from COs is true, they may in fact
be contributing to a situation which allows more money (from other
taxpayers) to be used for the very things these people find so
abhorrent. Nifty, eh?
|
| 715.40 | one more time... | GAAS::BRAUCHER | Welcome to Paradise | Wed May 01 1996 12:00 | 46 |
|
Sorry to beat a dead horse, but the word "constitutional" sets
me off, because there is so much blather in Soapbox (from both
left and right) about whether an action or proposal is
constitutional or unconstitutional, when what is actually meant
is whether it is good or bad. These two things are only very
loosely related, if at all.
The mere introduction of Amendment 16 was an admission that without
it, direct unproportioned income taxes were not a power of Congress
as listed. Similarly, the introduction of HR1402 (see note 715.0)
constitutes an admission that Congress has the power to impose these
taxes, no matter how repugnant to the taxpayers, and no matter how
bad a policy this may be on practical or moral grounds.
I am NOT saying the 16th Amendment or HR 1402 is good or bad
policy when I assert that HR1402 does not violate Amendment 16.
I would say this whether I supported or opposed either or both.
As to the "religious expression" argument, it is bogus, and SCOTUS
has said so for centuries till the justices of all points of view
are blue in the face. I do not know how many times we have to go
over this, but here we go again. Notice that NOWHERE am I arguing
for or against the First Amendment "Congress shall make no law
respecting an establishment of religion; or prohibiting the free
exercise thereof;..." But what this means is logically airtight,
and the Court has said it many times through both liberal and
conservative times. The court system has no ability to determine
whether any religious doctrine is, in fact, a religion, whether it
is "recognized" or "legitimate". You may form, if you like, "The
United Church of Jaywalking", and preach with impunity the doctrine
that it is a sacrilege to cross a street except diagonally. If you
register, your Church will have exactly the rights and duties of any
other Church. But the "free exercise" clause cannot exempt you or
your devotees from the jaywalking laws. You have every right to
your belief, and to speak of it. You have no more right to your
action than jaywalkers who choose NOT to join your church. Action
is only protected by the free exercise clause in a rare case : that
the law regulating it serves no secular purpose. It would be VERY
hard to show this - for example, maybe a law against crossing yourself
in public. Otherwise, the secular laws cannot be circumvented by
adopting any religion that urges their contravention. SCOTUS has
been precise about this, because of the early deluge of lawsuits
over it.
bb
|
| 715.41 | | SMURF::WALTERS | | Wed May 01 1996 12:15 | 7 |
| The way I read history is that The 16th was ratified by 3/4 of the
states, by the duly elected representatives of those states.
Only after it became abundantly clear that the Gov't of the states
could *not* be funded by tariffs and duties without unfair apportionment.
Colin
|
| 715.42 | yep, a no-op in practice | GAAS::BRAUCHER | Welcome to Paradise | Wed May 01 1996 12:19 | 7 |
|
That's the way I'm reading it to, Doc. Suppose I collect 4
piles of money : $5/$7/$9/$11, for $32 total, and I spend on
4 items, ABCD, $8 each. Now suppose you pass a law saying "the $7
collection may not be used for item C." What have you done ?
bb
|
| 715.43 | | BIGHOG::PERCIVAL | I'm the NRA,USPSA/IPSC,NROI-RO | Wed May 01 1996 12:31 | 10 |
| <<< Note 715.38 by ACISS2::LEECH "extremist" >>>
> I'm not arging the process wasn't adhered to for amending. I do
> believe this goes against the spirit of what was penned by our FF.
The power to tax was granted to the Federal goverment by the
original document. This amendment simply expanded that power
to an area that originally was prohibited.
Jim
|
| 715.44 | | ACISS2::LEECH | extremist | Wed May 01 1996 14:09 | 5 |
| Direct taxation of the populace does not a "limited federal government"
make. This is my point. We can discuss semantics, but I think you
understand where I'm coming from.
Such an amendment would never have passed in the days of the FF.
|
| 715.45 | Three-step, Feel Good Program... welcome! | SOLVIT::KRAWIECKI | tumble to remove jerks | Wed May 01 1996 14:13 | 8 |
|
Step 1 - Nothing ever changes
Step 2 - If you want to feel nice and cozy, do what your little heart
desires re: taxes.
Step 3 - See Step 1
|
| 715.46 | | VMSNET::M_MACIOLEK | Four54 Camaro/Only way to fly | Thu May 02 1996 11:19 | 16 |
| re: Note 715.31 by BIGHOG::PERCIVAL
Yup, that's what it says. And if you go read the IRC, you will
see it only applies to "US Citizens", as defined in Amendment 14.
US Citizens are "taxpayers".
Also, look at the wording in Amendment 16. "Tax on income".
What is "income"? We don't know, because it's defined as
corparate profits usually. When did Mr. Percival incorparate?
Also, there are ~51 types of Taxes... which, if any apply to you?
Probably the "1040" tax. Only problem is, the 1040 is a FORM, not
any defined tax.
You can't see through the word-wizardry.
MadMike
|
| 715.47 | What, no reference to UCC? | PERFOM::LICEA_KANE | when it's comin' from the left | Thu May 02 1996 11:21 | 5 |
|
OK, I'm finally curious enough to bluntly ask.
Just how much is this "research" costing you?
-mr. bill
|
| 715.48 | | VMSNET::M_MACIOLEK | Four54 Camaro/Only way to fly | Thu May 02 1996 11:29 | 25 |
| re: Note 715.32 by GAAS::BRAUCHER
Complete BS. In my recent previous post I put in an example of
how people avoid filing a return. It's against the law to
commit purjury, and since the IRS can't tell me which of the 51
taxes I failed to file on, I guess it's a dead issue. They can't
answer their own questions.
Next up, you and many others are too busy looking at the 16th
Amendment. The code, which is full of holds and word art, is what
you're supposed to follow, if it applies.
As for the executive weighing the cost v. benefits, usually that is
true, but they love going after hardasses over as little as $25.
We're dealing with administrative BS, not the Constitution when
discussing the IRS and "income tax".
Quick example: If I could call what you call "income", COMPENSATION
for SERVICES RENDERED, it's not income. An example of this is why
aren't Awards from damages taxable? If I can, properly, redefine
my cash as "compensation", then when the IRS comes back and says,
"Hey, you didn't file". "Ya, I had no taxable income". The End.
MadMike
|
| 715.49 | never said I liked the IRS | GAAS::BRAUCHER | Welcome to Paradise | Thu May 02 1996 11:36 | 13 |
|
MadMike : the current Income Tax Code is atrocious legislation.
But the US Constitution is bereft of any indication that a law
need not be obeyed just because it is atrocious policy.
"Income" means money coming in - opposite of "outgo". And power
to tax it was given to Congress by 2/3 of both houses of Congress
and 3/4 of the states, by the book.
You're just mad that your side lost. But you have no case in law.
bb
|
| 715.50 | | VMSNET::M_MACIOLEK | Four54 Camaro/Only way to fly | Thu May 02 1996 12:15 | 64 |
| re: Note 715.49 by GAAS::BRAUCHER
} -< never said I liked the IRS >-
Never said you did. Just wished people in general would look deeper
at the issue. The Congress is busy tweeking and tuning. The whole
"problem" with that is, who does it apply to? Congress can do ANYTHING
they want, but where it is in force is a different story.
(example: until recently they were exempt from their own laws. They
are sovereign over their territory which DOESN'T include the states.
The States, as evidenced by batf agents wearing DISTRICT OF MONTANA
jackets ought to set little alarm bells off in your mind.)
} But the US Constitution is bereft of any indication that a law
} need not be obeyed just because it is atrocious policy.
Funny thing is: We're OBEYING the law. It has been ruled
(Gregory vs. Helvering, 293 US 465; Knetsch vs. U.S., 361) that it
is ok to structure your affairs to minimize the taxes owed, if any.
} "Income" means money coming in - opposite of "outgo".
I THINK you're wrong. Income hasn't been legally defined. I think the
supreme Court has ruled AGAINST the government from defining "income".
Too Vague.
The IRS however trys to define "income" as everything under the sun,
but when push comes to shove, they are on shakey ground. Again, the
IRS is an administrative body. What they define as "income" is not
necessarily going to hold up in a court of law. (next alarm bell:
Why do we have separate tax courts? It ain't to offload REAL courts
from having to deal with joe taxpayer, it's so the IRS can use its
rules to Stomp on Joe.)
} And power
} to tax it was given to Congress by 2/3 of both houses of Congress
} and 3/4 of the states, by the book.
Yes/no/maybe so. This fact is debatable, and a topic for another day.
There is ample proof this was pushed through by midnight funny bizness,
and just EXACTLY how many states "ratified" the amendment? I think they
missed one.
} You're just mad that your side lost. But you have no case in law.
No case law? Look at Long v. United States. I think we're going with
apples and oranges here. You're coming in with a religious/ moral issue
to taxation. This is why the IRS "requires" religious organizations to
"get a tax exempt status", so they can be taxed. RELIGIOUS activites
in general are EXEMPT FROM TAXATION (not tax exempt). See Amendment 1.
"My side" didn't loose. The People lost. Many people can and do
"win" all the time. You just don't hear about it.
My beef with this whole deal is everyone is piddling over flat tax,
no tax, untax, fun tax, tax tax tax, i don't wanna pay for this or
that tax.... when I'm argueing about the validity of the whole system.
Finally, the system IMO is not "unconstitutional" but the way it is
used against the people IS. In a nutshell, it's FRAUD. The IRS can
legally tax a small fraction of the people they currently do with this
system. The fact that they trap millions of people into the current
system via fraudulent means is wrong, IMO.
Regards,
Rev. MadMike
|
| 715.51 | definitely needs work | GAAS::BRAUCHER | Welcome to Paradise | Thu May 02 1996 12:39 | 11 |
|
It certainly might benefit us all if this year we paid very
close attention to what every candidate says about taxes (and
presidential candidates are not even the most important, either).
No matter who wins where, you can bet tax policy will be a big
item next term. It remains to be seen what sort of tax reform
our political system might come up with. I'm pessimistic because
of the past performances, but, go ahead, surprise me, somebody !
bb
|
| 715.52 | | BIGHOG::PERCIVAL | I'm the NRA,USPSA/IPSC,NROI-RO | Thu May 02 1996 13:40 | 8 |
| <<< Note 715.46 by VMSNET::M_MACIOLEK "Four54 Camaro/Only way to fly" >>>
> Also, look at the wording in Amendment 16. "Tax on income".
> What is "income"?
What part of "from whatever source derived" do you not understand?
Jim
|
| 715.53 | Discussing the 16th is a waste of time | VMSNET::M_MACIOLEK | Four54 Camaro/Only way to fly | Thu May 02 1996 14:19 | 15 |
| The 16th Amendment has nothing to do with the Internal Revenue Code.
Therefore what the 16th amendment says is irrelevent. It won't
get ruled on because it's not in play.
Let me put this into terms you can understand.
When the gov't effs with guns it'll be on something like "to protect
commerce". Right? Within 1000 feet of a school is a no-no because...
commerce. They're not even getting near the 2nd amendment so there
is no way to "test" the constitutionality of the 2nd amendment.
You're chasing the wrong tail.
MadMike
|
| 715.54 | | BIGHOG::PERCIVAL | I'm the NRA,USPSA/IPSC,NROI-RO | Thu May 02 1996 15:48 | 11 |
| <<< Note 715.53 by VMSNET::M_MACIOLEK "Four54 Camaro/Only way to fly" >>>
> The 16th Amendment has nothing to do with the Internal Revenue Code.
> Therefore what the 16th amendment says is irrelevent. It won't
> get ruled on because it's not in play.
The 16th Amendment granted Congress the power to tax income.
How Congress weilds that power is the subject of the Internal
Revenue Code.
Jim
|
| 715.55 | Me thinks Jim don't got it. | EDITEX::MOORE | GetOuttaMyChair | Fri May 03 1996 02:21 | 24 |
|
"The Sixteenth Amendment conferred no new power of taxation, but
simply prohibited the previous complete and plenary power of income
taxation possessed by Congress from the beginning from being taken
out of the category of indirect taxation to which it inherently
belonged..."
Stanton v Baltic Mining, 240 U.S. 103, @ page 112 (1916 Supreme
Court)
What is an indirect tax ?
"A tax laid upon the happening of an event, as distinguished from
its tangible fruits, is an indirect tax..."
Tyler v U.S., 281 U.S. 497 @ page 502 (1930 Supreme Court)
FYI, the tangible fruits are your income, while the event is...
well, you find the event in Title 26 that requires a tax on
your income AS A MEASURE of some event you performed.
Percival, you should read a bit more.
|
| 715.56 | | EDITEX::MOORE | GetOuttaMyChair | Fri May 03 1996 02:38 | 13 |
|
Oh yeah, almost forgot this one:
"The income tax is, therefore, not a tax on income as such. It is an
excise tax with respect to certain ACTIVITIES and PRIVILEGES which
is MEASURED by reference to the income which they produce. The income
is not the subject of the tax: it is the basis for measuring the
amount of tax."
Congressional Record, March 27, 1943, @ page 2580
Again, tell me what ACTIVITY or PRIVILEGE is the basis of income tax
in Title 26 ...
|
| 715.57 | | EDITEX::MOORE | GetOuttaMyChair | Fri May 03 1996 02:48 | 6 |
|
.33
Leech, hope you read the last couple of notes.
|
| 715.58 | Read the rules | VMSNET::M_MACIOLEK | Four54 Camaro/Only way to fly | Fri May 03 1996 10:44 | 1348 |
| Let's cut the Word Art. Some tips: No pun intended because:
Tips are a private gift, to ensure promptness. - legally. Non-taxable.
"Income" EXCLUDES WAGES, SALARIES, TIPS, ETC.
(Graves v. People of NY. ex rel O'Keefe 59 SCt 595, 1939)
"persons" don't always mean people. See 7701(a)(26) below.
Trade or business means public office.
"Includes/Including" often means ONLY WHAT'S LISTED.
(Montello v. Utah 221 US 452 at 466)
"Shall" often means "may"
(Cairo & Fulton v. Hecht 95 US 170)
"Must" also means "may", as in "you must file a return".
"Taxpayer" means only those "subject to" doing so. see 7701(a)(14)
I'll put this right at the top since it's important:
(7701 section 26)
The term ''Internal Revenue Code of 1986'' means this
title, and the term ''Internal Revenue Code of 1939''
means the Internal Revenue Code enacted February 10,
1939, as amended. (30) United States person
The term ''United States person'' means -
(A) a citizen or resident of the United States, (B) a
domestic partnership, (C) a domestic corporation, and
(D) any estate or trust (other than a foreign estate or
foreign trust, within the meaning of section
7701(a)(31)). (31) Foreign estate or trust
Am I a "US resident", domestic partnership, domestic corparation or
foreign trust? No, I'm an American domiciled in the state of Georgia.
The IRC could be 85 volumes big. Am I subject to ANY of these rules?
Also, keep in mind: THIS IS THE LAW.
For your enjoyment, reference. Also, please note (if at all, I didn't
check) how the "United States"/states is defined in here so many ways. Then
laugh at the freemen again because they say there's more than one
"United States". If it's not in here, it's verifiable in
Hooven v. Evatt 324 US 652 at 671, a supreme Court ruling with found that
to be the case (there's 2 "US"'s).
[Credits and Conditions] [Structure] [Your Comments]
* UNITED STATES CODE
+ TITLE 26 - INTERNAL REVENUE CODE
o Subtitle F - Procedure and Administration
# CHAPTER 79 - DEFINITIONS
_________________________________________________________________
� 7701. Definitions
* (a) When used in this title, where not otherwise distinctly
expressed or manifestly incompatible with the intent thereof -
(1) Person
The term ''person'' shall be construed to mean and include an
individual, a trust, estate, partnership, association, company or
corporation. (2) Partnership and partner
The term ''partnership'' includes a syndicate, group, pool, joint
venture, or other unincorporated organization, through or by means
of which any business, financial operation, or venture is carried
on, and which is not, within the meaning of this title, a trust or
estate or a corporation; and the term ''partner'' includes a
member in such a syndicate, group, pool, joint venture, or
organization. (3) Corporation
The term ''corporation'' includes associations, joint-stock
companies, and insurance companies. (4) Domestic
The term ''domestic'' when applied to a corporation or partnership
means created or organized in the United States or under the law
of the United States or of any State. (5) Foreign
The term ''foreign'' when applied to a corporation or partnership
means a corporation or partnership which is not domestic. (6)
Fiduciary
The term ''fiduciary'' means a guardian, trustee, executor,
administrator, receiver, conservator, or any person acting in any
fiduciary capacity for any person. (7) Stock
The term ''stock'' includes shares in an association, joint-stock
company, or insurance company. (8) Shareholder
The term ''shareholder'' includes a member in an association,
joint-stock company, or insurance company. (9) United States
The term ''United States'' when used in a geographical sense
includes only the States and the District of Columbia. (10) State
The term ''State'' shall be construed to include the District of
Columbia, where such construction is necessary to carry out
provisions of this title. (11) Secretary of the Treasury and
Secretary
+ (A) Secretary of the Treasury
The term ''Secretary of the Treasury'' means the Secretary of
the Treasury, personally, and shall not include any delegate
of his.
+ (B) Secretary
The term ''Secretary'' means the Secretary of the Treasury or
his delegate. (12) Delegate
(A) In general
The term ''or his delegate'' -
o (i) when used with reference to the Secretary of the
Treasury, means any officer, employee, or agency of the
Treasury Department duly authorized by the Secretary of
the Treasury directly, or indirectly by one or more
redelegations of authority, to perform the function
mentioned or described in the context; and
o (ii) when used with reference to any other official of
the United States, shall be similarly construed. (B)
Performance of certain functions in Guam or American
Samoa
The term ''delegate,'' in relation to the performance of
functions in Guam or American Samoa with respect to the
taxes imposed by chapters 1, 2, and 21, also includes
any officer or employee of any other department or
agency of the United States, or of any possession
thereof, duly authorized by the Secretary (directly, or
indirectly by one or more redelegations of authority) to
perform such functions. (13) Commissioner
The term ''Commissioner'' means the Commissioner of
Internal Revenue. (14) Taxpayer
The term ''taxpayer'' means any person subject to any
internal revenue tax. (15) Military or naval forces and
armed forces of the United States
The term ''military or naval forces of the United
States'' and the term ''Armed Forces of the United
States'' each includes all regular and reserve
components of the uniformed services which are subject
to the jurisdiction of the Secretary of Defense, the
Secretary of the Army, the Secretary of the Navy, or the
Secretary of the Air Force, and each term also includes
the Coast Guard. The members of such forces include
commissioned officers and personnel below the grade of
commissioned officers in such forces. (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. (17) Husband and wife
As used in sections 152(b)(4), 682, and 2516, if the
husband and wife therein referred to are divorced,
wherever appropriate to the meaning of such sections,
the term ''wife'' shall be read ''former wife'' and the
term ''husband'' shall be read ''former husband''; and,
if the payments described in such sections are made by
or on behalf of the wife or former wife to the husband
or former husband instead of vice versa, wherever
appropriate to the meaning of such sections, the term
''husband'' shall be read ''wife'' and the term ''wife''
shall be read ''husband.'' (18) International
organization
The term ''international organization'' means a public
international organization entitled to enjoy privileges,
exemptions, and immunities as an international
organization under the International Organizations
Immunities Act (22 U.S.C. 288-288f). (19) Domestic
building and loan association
The term ''domestic building and loan association''
means a domestic building and loan association, a
domestic savings and loan association, and a Federal
savings and loan association -
(A) which either (i) is an insured institution within
the meaning of section 401(a) (FOOTNOTE 1) of the
National Housing Act (12 U.S.C., sec. 1724(a)), or (ii)
is subject by law to supervision and examination by
State or Federal authority having supervision over such
associations; (FOOTNOTE 1) See References in Text note
below.
(B) the business of which consists principally of
acquiring the savings of the public and investing in
loans; and
(C) at least 60 percent of the amount of the total
assets of which (at the close of the taxable year)
consists of -
(i) cash, (ii) obligations of the United States or of a
State or political subdivision thereof, and stock or
obligations of a corporation which is an instrumentality
of the United States or of a State or political
subdivision thereof, but not including obligations the
interest on which is excludable from gross income under
section 103,
o (iii) certificates of deposit in, or obligations of, a
corporation organized under a State law which
specifically authorizes such corporation to insure the
deposits or share accounts of member associations,
o (iv) loans secured by a deposit or share of a member,
o (v) loans (including redeemable ground rents, as defined
in section 1055) secured by an interest in real property
which is (or, from the proceeds of the loan, will
become) residential real property or real property used
primarily for church purposes, loans made for the
improvement of residential real property or real
property used primarily for church purposes, provided
that for purposes of this clause, residential real
property shall include single or multifamily dwellings,
facilities in residential developments dedicated to
public use or property used on a nonprofit basis for
residents, and mobile homes not used on a transient
basis,
o (vi) loans secured by an interest in real property
located within an urban renewal area to be developed for
predominantly residential use under an urban renewal
plan approved by the Secretary of Housing and Urban
Development under part A or part B of title I of the
Housing Act of 1949, as amended, or located within any
area covered by a program eligible for assistance under
section 103 of the Demonstration Cities and Metropolitan
Development Act of 1966, as amended, and loans made for
the improvement of any such real property,
o (vii) loans secured by an interest in educational,
health, or welfare institutions or facilities, including
structures designed or used primarily for residential
purposes for students, residents, and persons under
care, employees, or members of the staff of such
institutions or facilities,
o (viii) property acquired through the liquidation of
defaulted loans described in clause (v), (vi), or (vii),
o (ix) loans made for the payment of expenses of college
or university education or vocational training, in
accordance with such regulations as may be prescribed by
the Secretary,
o (x) property used by the association in the conduct of
the business described in subparagraph (B), and
o (xi) any regular or residual interest in a REMIC, but
only in the proportion which the assets of such REMIC
consist of property described in any of the preceding
clauses of this subparagraph; except that if 95 percent
or more of the assets of such REMIC are assets described
in clauses (i) through (x), the entire interest in the
REMIC shall qualify. At the election of the taxpayer,
the percentage specified in this subparagraph shall be
applied on the basis of the average assets outstanding
during the taxable year, in lieu of the close of the
taxable year, computed under regulations prescribed by
the Secretary. For purposes of clause (v), if a
multifamily structure securing a loan is used in part
for nonresidential purposes, the entire loan is deemed a
residential real property loan if the planned
residential use exceeds 80 percent of the property's
planned use (determined as of the time the loan is
made). For purposes of clause (v), loans made to finance
the acquisition or development of land shall be deemed
to be loans secured by an interest in residential real
property if, under regulations prescribed by the
Secretary, there is reasonable assurance that the
property will become residential real property within a
period of 3 years from the date of acquisition of such
land; but this sentence shall not apply for any taxable
year unless, within such 3-year period, such land
becomes residential real property. For purposes of
determining whether any interest in a REMIC qualifies
under clause (xi), any regular interest in another REMIC
held by such REMIC shall be treated as a loan described
in a preceding clause under principles similar to the
principles of clause (xi); except that, if such REMIC's
are part of a tiered structure, they shall be treated as
1 REMIC for purposes of clause (xi). (20) Employee
For the purpose of applying the provisions of section 79
with respect to group-term life insurance purchased for
employees, for the purpose of applying the provisions of
sections 104, 105, and 106 with respect to accident and
health insurance or accident and health plans, for the
purpose of applying the provisions of section 101(b)
with respect to employees' death benefits, and for the
purpose of applying the provisions of subtitle A with
respect to contributions to or under a stock bonus,
pension, profit-sharing, or annuity plan, and with
respect to distributions under such a plan, or by a
trust forming part of such a plan, and for purposes of
applying section 125 with respect to cafeteria plans,
the term ''employee'' shall include a full-time life
insurance salesman who is considered an employee for the
purpose of chapter 21, or in the case of services
performed before January 1, 1951, who would be
considered an employee if his services were performed
during 1951. (21) Levy
The term ''levy'' includes the power of distraint and
seizure by any means. (22) Attorney General
The term ''Attorney General'' means the Attorney General
of the United States. (23) Taxable year
The term ''taxable year'' means the calendar year, or
the fiscal year ending during such calendar year, upon
the basis of which the taxable income is computed under
subtitle A. ''Taxable year'' means, in the case of a
return made for a fractional part of a year under the
provisions of subtitle A or under regulations prescribed
by the Secretary, the period for which such return is
made. (24) Fiscal year
The term ''fiscal year'' means an accounting period of
12 months ending on the last day of any month other than
December. (25) Paid or incurred, paid or accrued
The terms ''paid or incurred'' and ''paid or accrued''
shall be construed according to the method of accounting
upon the basis of which the taxable income is computed
under subtitle A. (26) Trade or business
The term ''trade or business'' includes the performance
of the functions of a public office. (27) Tax Court
The term ''Tax Court'' means the United States Tax
Court. (28) Other terms
Any term used in this subtitle with respect to the
application of, or in connection with, the provisions of
any other subtitle of this title shall have the same
meaning as in such provisions. (29) Internal Revenue
Code
The term ''Internal Revenue Code of 1986'' means this
title, and the term ''Internal Revenue Code of 1939''
means the Internal Revenue Code enacted February 10,
1939, as amended. (30) United States person
The term ''United States person'' means -
(A) a citizen or resident of the United States, (B) a
domestic partnership, (C) a domestic corporation, and
(D) any estate or trust (other than a foreign estate or
foreign trust, within the meaning of section
7701(a)(31)). (31) Foreign estate or trust
The terms ''foreign estate'' and ''foreign trust'' mean
an estate or trust, as the case may be, the income of
which, from sources without the United States which is
not effectively connected with the conduct of a trade or
business within the United States, is not includible in
gross income under subtitle
A.
(32) Cooperative bank
The term ''cooperative bank'' means an institution without capital
stock organized and operated for mutual purposes and without profit,
which -
(A) either -
(i) is an insured institution within the meaning of section 401(a)
(FOOTNOTE 2) of the National Housing Act (12 U.S.C., sec. 1724(a)), or
(FOOTNOTE 2) See References in Text note below.
(ii) is subject by law to supervision and examination by State or
Federal authority having supervision over such institutions, and (B)
meets the requirements of subparagraphs (B) and (C) of paragraph (19)
of this subsection (relating to definition of domestic building and
loan association). In determining whether an institution meets the
requirements referred to in subparagraph (B) of this paragraph, any
reference to an association or to a domestic building and loan
association contained in paragraph (19) shall be deemed to be a
reference to such institution. (33) Regulated public utility
The term ''regulated public utility'' means -
(A) A corporation engaged in the furnishing or sale of -
(i) electric energy, gas, water, or sewerage disposal services, or
(ii) transportation (not included in subparagraph (C)) on an
intrastate, suburban, municipal, or interurban electric railroad, on
an intrastate, municipal, or suburban trackless trolley system, or on
a municipal or suburban bus system, or
(iii) transportation (not included in clause (ii)) by motor vehicle -
if the rates for such furnishing or sale, as the case may be, have
been established or approved by a State or political subdivision
thereof, by an agency or instrumentality of the United States, by a
public service or public utility commission or other similar body of
the District of Columbia or of any State or political subdivision
thereof, or by a foreign country or an agency or instrumentality or
political subdivision thereof.
(B) A corporation engaged as a common carrier in the furnishing or
sale of transportation of gas by pipe line, if subject to the
jurisdiction of the Federal Power Commission.
(C) A corporation engaged as a common carrier (i) in the furnishing or
sale of transportation by railroad, if subject to the jurisdiction of
the Interstate Commerce Commission, or (ii) in the furnishing or sale
of transportation of oil or other petroleum products (including shale
oil) by pipe line, if subject to the jurisdiction of the Interstate
Commerce Commission or if the rates for such furnishing or sale are
subject to the jurisdiction of a public service or public utility
commission or other similar body of the District of Columbia or of any
State.
(D) A corporation engaged in the furnishing or sale of telephone or
telegraph service, if the rates for such furnishing or sale meet the
requirements of subparagraph (A).
(E) A corporation engaged in the furnishing or sale of transportation
as a common carrier by air, subject to the jurisdiction of the
Secretary of Transportation.
(F) A corporation engaged in the furnishing or sale of transportation
by common carrier by water, subject to the jurisdiction of the
Interstate Commerce Commission under subchapter III of chapter 105 of
title 49, or subject to the jurisdiction of the Federal Maritime Board
under the Intercoastal Shipping Act, 1933.
(G) A railroad corporation subject to subchapter I of chapter 105 of
title 49, if (i) substantially all of its railroad properties have
been leased to another such railroad corporation or corporations by an
agreement or agreements entered into before January 1, 1954, (ii) each
lease is for a term of more than 20 years, and (iii) at least 80
percent or more of its gross income (computed without regard to
dividends and capital gains and losses) for the taxable year is
derived from such leases and from sources described in subparagraphs
(A) through (F), inclusive. For purposes of the preceding sentence, an
agreement for lease of railroad properties entered into before January
1, 1954, shall be considered to be a lease including such term as the
total number of years of such agreement may, unless sooner terminated,
be renewed or continued under the terms of the agreement, and any such
renewal or continuance under such agreement shall be considered part
of the lease entered into before January 1, 1954.
(H) A common parent corporation which is a common carrier by railroad
subject to subchapter I of chapter 105 of title 49 if at least 80
percent of its gross income (computed without regard to capital gains
or losses) is derived directly or indirectly from sources described in
subparagraphs (A) through (F), inclusive. For purposes of the
preceding sentence, dividends and interest, and income from leases
described in subparagraph (G), received from a regulated public
utility shall be considered as derived from sources described in
subparagraphs (A) through (F), inclusive, if the regulated public
utility is a member of an affiliated group (as defined in section
1504) which includes the common parent corporation. The term
''regulated public utility'' does not (except as provided in
subparagraphs (G) and (H)) include a corporation described in
subparagraphs (A) through (F), inclusive, unless 80 percent or more of
its gross income (computed without regard to dividends and capital
gains and losses) for the taxable year is derived from sources
described in subparagraphs (A) through (F), inclusive. If the taxpayer
establishes to the satisfaction of the Secretary that (i) its revenue
from regulated rates described in subparagraph (A) or (D) and its
revenue derived from unregulated rates are derived from the operation
of a single interconnected and coordinated system or from the
operation of more than one such system, and (ii) the unregulated rates
have been and are substantially as favorable to users and consumers as
are the regulated rates, then such revenue from such unregulated rates
shall be considered, for purposes of the preceding sentence, as income
derived from sources described in subparagraph (A) or (D). ((34)
Repealed. Pub. L. 98-369, div. A, title IV, Sec.
4112(b)(11), July 18, 1984, 98 Stat. 792) (35) Enrolled actuary
The term ''enrolled actuary'' means a person who is enrolled by the
Joint Board for the Enrollment of Actuaries established under subtitle
C of the title III of the Employee Retirement Income Security Act of
1974. (36) Income tax return preparer
(A) In general
The term ''income tax return preparer'' means any person who prepares
for compensation, or who employs one or more persons to prepare for
compensation, any return of tax imposed by subtitle A or any claim for
refund of tax imposed by subtitle A. For purposes of the preceding
sentence, the preparation of a substantial portion of a return or
claim for refund shall be treated as if it were the preparation of
such return or claim for refund. (B) Exceptions
A person shall not be an ''income tax return preparer'' merely because
such person -
(i) furnishes typing, reproducing, or other mechanical assistance,
(ii) prepares a return or claim for refund of the employer (or of an
officer or employee of the employer) by whom he is regularly and
continuously employed,
(iii) prepares as a fiduciary a return or claim for refund for any
person, or
(iv) prepares a claim for refund for a taxpayer in response to any
notice of deficiency issued to such taxpayer or in response to any
waiver of restriction after the commencement of an audit of such
taxpayer or another taxpayer if a determination in such audit of such
other taxpayer directly or indirectly affects the tax liability of
such taxpayer. (37) Individual retirement plan
The term ''individual retirement plan'' means -
(A) an individual retirement account described in section 408(a), and
(B) an individual retirement annuity described in section 408(b). (38)
Joint return
The term ''joint return'' means a single return made jointly under
section 6013 by a husband and wife. (39) Persons residing outside
United States
If any citizen or resident of the United States does not reside in
(and is not found in) any United States judicial district, such
citizen or resident shall be treated as residing in the District of
Columbia for purposes of any provision of this title relating to -
(A) jurisdiction of courts, or (B) enforcement of summons. (40) Indian
tribal government
(A) In general
The term ''Indian tribal government'' means the governing body of any
tribe, band, community, village, or group of Indians, or (if
applicable) Alaska Natives, which is determined by the Secretary,
after consultation with the Secretary of the Interior, to exercise
governmental functions. (B) Special rule for Alaska Natives
No determination under subparagraph (A) with respect to Alaska Natives
shall grant or defer any status or powers other than those enumerated
in section 7871. Nothing in the Indian Tribal Governmental Tax Status
Act of 1982, or in the amendments made thereby, shall validate or
invalidate any claim by Alaska Natives of sovereign authority over
lands or people. (41) TIN
The term ''TIN'' means the identifying number assigned to a person
under section 6109. (42) Substituted basis property
The term ''substituted basis property'' means property which is -
(A) transferred basis property, or (B) exchanged basis property. (43)
Transferred basis property
The term ''transferred basis property'' means property having a basis
determined under any provision of subtitle A (or under any
corresponding provision of prior income tax law) providing that the
basis shall be determined in whole or in part by reference to the
basis in the hands of the donor, grantor, or other transferor. (44)
Exchanged basis property
The term ''exchanged basis property'' means property having a basis
determined under any provision of subtitle A (or under any
corresponding provision of prior income tax law) providing that the
basis shall be determined in whole or in part by reference to other
property held at any time by the person for whom the basis is to be
determined. (45) Nonrecognition transaction
The term ''nonrecognition transaction'' means any disposition of
property in a transaction in which gain or loss is not recognized in
whole or in part for purposes of subtitle A. (46) Determination of
whether there is a collective bargaining agreement
In determining whether there is a collective bargaining agreement
between employee representatives and 1 or more employers, the term
''employee representatives'' shall not include any organization more
than one-half of the members of which are employees who are owners,
officers, or executives of the employer. An agreement shall not be
treated as a collective bargaining agreement unless it is a bona fide
agreement between bona fide employee representatives and 1 or more
employers. (b) Definition of resident alien and nonresident alien
(1) In general
For purposes of this title (other than subtitle B) - (A) Resident
alien
An alien individual shall be treated as a resident of the United
States with respect to any calendar year if (and only if) such
individual meets the requirements of clause (i), (ii), or (iii):
(i) Lawfully admitted for permanent residence
Such individual is a lawful permanent resident of the United States at
any time during such calendar year. (ii) Substantial presence test
Such individual meets the substantial presence test of paragraph (3).
(iii) First year election
Such individual makes the election provided in paragraph (4). (B)
Nonresident alien
An individual is a nonresident alien if such individual is neither a
citizen of the United States nor a resident of the United States
(within the meaning of subparagraph (A)). (2) Special rules for first
and last year of residency
(A) First year of residency
(i) In general
If an alien individual is a resident of the United States under
paragraph (1)(A) with respect to any calendar year, but was not a
resident of the United States at any time during the preceding
calendar year, such alien individual shall be treated as a resident of
the United States only for the portion of such calendar year which
begins on the residency starting date. (ii) Residency starting date
for individuals lawfully admitted for permanent residence
In the case of an individual who is a lawfully permanent resident of
the United States at any time during the calendar year, but does not
meet the substantial presence test of paragraph (3), the residency
starting date shall be the first day in such calendar year on which he
was present in the United States while a lawful permanent resident of
the United States. (iii) Residency starting date for individuals
meeting substantial presence test
In the case of an individual who meets the substantial presence test
of paragraph (3) with respect to any calendar year, the residency
starting date shall be the first day during such calendar year on
which the individual is present in the United States. (iv) Residency
starting date for individuals making first year election
In the case of an individual who makes the election provided by
paragraph (4) with respect to any calendar year, the residency
starting date shall be the 1st day during such calendar year on which
the individual is treated as a resident of the United States under
that paragraph. (B) Last year of residency
An alien individual shall not be treated as a resident of the United
States during a portion of any calendar year if -
(i) such portion is after the last day in such calendar year on which
the individual was present in the United States (or, in the case of an
individual described in paragraph (1)(A)(i), the last day on which he
was so described),
(ii) during such portion the individual has a closer connection to a
foreign country than to the United States, and
(iii) the individual is not a resident of the United States at any
time during the next calendar year.
(C) Certain nominal presence disregarded
* (i) In general
For purposes of subparagraphs (A)(iii) and (B), an individual
shall not be treated as present in the United States during any
period for which the individual establishes that he has a closer
connection to a foreign country than to the United States.
* (ii) Not more than 10 days disregarded
Clause (i) shall not apply to more than 10 days on which the
individual is present in the United States. (3) Substantial
presence test
(A) In general
Except as otherwise provided in this paragraph, an individual
meets the substantial presence test of this paragraph with respect
to any calendar year (hereinafter in this subsection referred to
as the ''current year'') if -
+ (i) such individual was present in the United States on at
least 31 days during the calendar year, and
+ (ii) the sum of the number of days on which such individual
was present in the United States during the current year and
the 2 preceding calendar years (when multiplied by the
applicable multiplier determined under the following table)
equals or exceeds 183 days:
The applicable In the case of days in: multiplier is:
Current year 1 1st preceding year 1/3 2nd preceding year 1/6
(B) Exception where individual is present in the United
States during less than one-half of current year and closer
connection to foreign country is established
An individual shall not be treated as meeting the substantial
presence test of this paragraph with respect to any current
year if -
(i) such individual is present in the United States on fewer
than 183 days during the current year, and
(ii) it is established that for the current year such
individual has a tax home (as defined in section 911(d)(3)
without regard to the second sentence thereof) in a foreign
country and has a closer connection to such foreign country
than to the United States. (C) Subparagraph (B) not to apply
in certain cases
Subparagraph (B) shall not apply to any individual with
respect to any current year if at any time during such year -
(i) such individual had an application for adjustment of
status pending, or
(ii) such individual took other steps to apply for status as
a lawful permanent resident of the United States.
(D) Exception for exempt individuals or for certain medical conditions
An individual shall not be treated as being present in the United
States on any day if -
* (i) such individual is an exempt individual for such day, or
* (ii) such individual was unable to leave the United States on such
day because of a medical condition which arose while such
individual was present in the United States. (4) First-year
election
(A) An alien individual shall be deemed to meet the requirements
of this subparagraph if such individual -
(i) is not a resident of the United States under clause (i) or
(ii) of paragraph (1)(A) with respect to a calendar year
(hereinafter referred to as the ''election year''),
(ii) was not a resident of the United States under paragraph
(1)(A) with respect to the calendar year immediately preceding the
election year,
(iii) is a resident of the United States under clause (ii) of
paragraph (1)(A) with respect to the calendar year immediately
following the election year, and
(iv) is both -
(I) present in the United States for a period of at least 31
consecutive days in the election year, and
(II) present in the United States during the period beginning with
the first day of such 31-day period and ending with the last day
of the election year (hereinafter referred to as the ''testing
period'') for a number of days equal to or exceeding 75 percent of
the number of days in the testing period (provided that an
individual shall be treated for purposes of this subclause as
present in the United States for a number of days during the
testing period not exceeding 5 days in the aggregate,
notwithstanding his absence from the United States on such days).
(B) An alien individual who meets the requirements of subparagraph
(A) shall, if he so elects, be treated as a resident of the United
States with respect to the election year.
(C) An alien individual who makes the election provided by
subparagraph (B) shall be treated as a resident of the United
States for the portion of the election year which begins on the
1st day of the earliest testing period during such year with
respect to which the individual meets the requirements of clause
(iv) of subparagraph (A).
(D) The rules of subparagraph (D)(i) of paragraph (3) shall apply
for purposes of determining an individual's presence in the United
States under this paragraph.
(E) An election under subparagraph (B) shall be made on the
individual's tax return for the election year, provided that such
election may not be made before the individual has met the substantial
presence test of paragraph (3) with respect to the calendar year
immediately following the election year.
(F) An election once made under subparagraph (B) remains in effect for
the election year, unless revoked with the consent of the Secretary.
(5) Exempt individual defined
For purposes of this subsection - (A) In general
An individual is an exempt individual for any day if, for such day,
such individual is -
* (i) a foreign government-related individual,
* (ii) a teacher or trainee,
* (iii) a student, or
* (iv) a professional athlete who is temporarily in the United
States to compete in a charitable sports event described in
section 274(l)(1)(B). (B) Foreign government-related individual
The term ''foreign government-related individual'' means any
individual temporarily present in the United States by reason of -
(i) diplomatic status, or a visa which the Secretary (after
consultation with the Secretary of State) determines represents
full-time diplomatic or consular status for purposes of this
subsection,
(ii) being a full-time employee of an international organization,
or
(iii) being a member of the immediate family of an individual
described in clause (i) or (ii). (C) Teacher or trainee
The term ''teacher or trainee'' means any individual -
(i) who is temporarily present in the United States under
subparagraph (J) of section 101(15) of the Immigration and
Nationality Act (other than as a student), and
(ii) who substantially complies with the requirements for being so
present. (D) Student
The term ''student'' means any individual -
(i) who is temporarily present in the United States -
+ (I) under subparagraph (F) or (M) of section 101(15) of the
Immigration and Nationality Act, or
+ (II) as a student under subparagraph (J) of such section
101(15), and (ii) who substantially complies with the
requirements for being so present. (E) Special rules for
teachers, trainees, and students
(i) Limitation on teachers and trainees
An individual shall not be treated as an exempt individual by
reason of clause (ii) of subparagraph (A) for the current
year if, for any 2 calendar years during the preceding 6
calendar years, such person was an exempt person under clause
(ii) or (iii) of subparagraph (A). In the case of an
individual all of whose compensation is described in section
872(b)(3), the preceding sentence shall be applied by
substituting ''4 calendar years'' for ''2 calendar years''.
(ii) Limitation on students
For any calendar year after the 5th calendar year for which
an individual was an exempt individual under clause (ii) or
(iii) of subparagraph (A), such individual shall not be
treated as an exempt individual by reason of clause (iii) of
subparagraph (A), unless such individual establishes to the
satisfaction of the Secretary that such individual does not
intend to permanently reside in the United States and that
such individual meets the requirements of subparagraph
(D)(ii). (6) Lawful permanent resident
For purposes of this subsection, an individual is a lawful
permanent resident of the United States at any time if -
(A) such individual has the status of having been lawfully
accorded the privilege of residing permanently in the United
States as an immigrant in accordance with the immigration
laws, and
(B) such status has not been revoked (and has not been
administratively or judicially determined to have been
abandoned). (7) Presence in the United States
For purposes of this subsection - (A) In general
Except as provided in subparagraph (B) or (C), an individual
shall be treated as present in the United States on any day
if such individual is physically present in the United States
at any time during such day. (B) Commuters from Canada or
Mexico
If an individual regularly commutes to employment (or
self-employment) in the United States from a place of
residence in Canada or Mexico, such individual shall not be
treated as present in the United States on any day during
which he so commutes. (C) Transit between 2 foreign points
If an individual, who is in transit between 2 points outside
the United States, is physically present in the United States
for less than 24 hours, such individual shall not be treated
as present in the United States on any day during such
transit. (8) Annual statements
The Secretary may prescribe regulations under which an
individual who (but for subparagraph (B) or (D) of paragraph
(3)) would meet the substantial presence test of paragraph
(3) is required to submit an annual statement setting forth
the basis on which such individual claims the benefits of
subparagraph (B) or (D) of paragraph (3), as the case may be.
(9) Taxable year
(A) In general
For purposes of this title, an alien individual who has not
established a taxable year for any prior period shall be
treated as having a taxable year which is the calendar year.
(B) Fiscal year taxpayer
If -
(i) an individual is treated under paragraph (1) as a
resident of the United States for any calendar year, and
(ii) after the application of subparagraph (A), such
individual has a taxable year other than a calendar year, he
shall be treated as a resident of the United States with
respect to any portion of a taxable year which is within such
calendar year. (10) Coordination with section 877
If -
(A) an alien individual was treated as a resident of the
United States during any period which includes at least 3
consecutive calendar years (hereinafter referred to as the
''initial residency period''), and
(B) such individual ceases to be treated as a resident of the
United States but subsequently becomes a resident of the
United States before the close of the 3rd calendar year
beginning after the close of the initial residency period,
such individual shall be taxable for the period after the
close of the initial residency period and before the day on
which he subsequently became a resident of the United States
in the manner provided in section 877(b). The preceding
sentence shall apply only if the tax imposed pursuant to
section 877(b) exceeds the tax which, without regard to this
paragraph, is imposed pursuant to section 871. (11)
Regulations
The Secretary shall prescribe such regulations as may be
necessary or appropriate to carry out the purposes of this
subsection. (c) Includes and including
The terms ''includes'' and ''including'' when used in a
definition contained in this title shall not be deemed to
exclude other things otherwise within the meaning of the term
defined. (d) Commonwealth of Puerto Rico
Where not otherwise distinctly expressed or manifestly
incompatible with the intent thereof, references in this
title to possessions of the United States shall be treated as
also referring to the Commonwealth of Puerto Rico. (e)
Treatment of certain contracts for providing services, etc.
For purposes of chapter 1 - (1) In general
A contract which purports to be a service contract shall be
treated as a lease of property if such contract is properly
treated as a lease of property, taking into account all
relevant factors including whether or not -
(A) the service recipient is in physical possession of the
property,
(B) the service recipient controls the property, (C) the
service recipient has a significant economic or possessory
interest in the property,
(D) the service provider does not bear any risk of
substantially diminished receipts or substantially increased
expenditures if there is nonperformance under the contract,
(E) the service provider does not use the property
concurrently to provide significant services to entities
unrelated to the service recipient, and
(F) the total contract price does not substantially exceed
the rental value of the property for the contract period. (2)
Other arrangements
An arrangement (including a partnership or other pass-thru
entity) which is not described in paragraph (1) shall be
treated as a lease if such arrangement is properly treated as
a lease, taking into account all relevant factors including
factors similar to those set forth in paragraph (1). (3)
Special rules for contracts or arrangements involving solid
waste disposal, energy, and clean water facilities
(A) In general
Notwithstanding paragraphs (1) and (2), and except as
provided in paragraph (4), any contract or arrangement
between a service provider and a service recipient -
(i) with respect to -
(I) the operation of a qualified solid waste disposal
facility,
(II) the sale to the service recipient of electrical or
thermal energy produced at a cogeneration or alternative
energy facility, or
+ (III) the operation of a water treatment works facility, and
(ii) which purports to be a service contract, shall be
treated as a service contract. (B) Qualified solid waste
disposal facility
For purposes of subparagraph (A), the term ''qualified solid
waste disposal facility'' means any facility if such facility
provides solid waste disposal services for residents of part
or all of 1 or more governmental units and substantially all
of the solid waste processed at such facility is collected
from the general public. (C) Cogeneration facility
For purposes of subparagraph (A), the term ''cogeneration
facility'' means a facility which uses the same energy source
for the sequential generation of electrical or mechanical
power in combination with steam, heat, or other forms of
useful energy. (D) Alternative energy facility
For purposes of subparagraph (A), the term ''alternative
energy facility'' means a facility for producing electrical
or thermal energy if the primary energy source for the
facility is not oil, natural gas, coal, or nuclear power. (E)
Water treatment works facility
For purposes of subparagraph (A), the term ''water treatment
works facility'' means any treatment works within the meaning
of section 212(2) of the Federal Water Pollution Control Act.
(4) Paragraph (3) not to apply in certain cases
(A) In general
Paragraph (3) shall not apply to any qualified solid waste
disposal facility, cogeneration facility, alternative energy
facility, or water treatment works facility used under a
contract or arrangement if -
(i) the service recipient (or a related entity) operates such
facility,
(ii) the service recipient (or a related entity) bears any
significant financial burden if there is nonperformance under
the contract or arrangement (other than for reasons beyond
the control of the service provider),
(iii) the service recipient (or a related entity) receives
any significant financial benefit if the operating costs of
such facility are less than the standards of performance or
operation under the contract or arrangement, or
(iv) the service recipient (or a related entity) has an
option to purchase, or may be required to purchase, all or a
part of such facility at a fixed and determinable price
(other than for fair market value). For purposes of this
paragraph, the term ''related entity'' has the same meaning
as when used in section 168(h). (B) Special rules for
application of subparagraph (A) with respect to certain
rights and allocations under the contract
For purposes of subparagraph (A), there shall not be taken
into account -
(i) any right of a service recipient to inspect any facility,
to exercise any sovereign power the service recipient may
possess, or to act in the event of a breach of contract by
the service provider, or
(ii) any allocation of any financial burden or benefits in
the event of any change in any law. (C) Special rules for
application of subparagraph (A) in the case of certain events
(i) Temporary shut-downs, etc.
For purposes of clause (ii) of subparagraph (A), there shall
not be taken into account any temporary shut-down of the
facility for repairs, maintenance, or capital improvements,
or any financial burden caused by the bankruptcy or similar
financial difficulty of the service provider. (ii) Reduced
costs
For purposes of clause (iii) of subparagraph (A), there shall
not be taken into account any significant financial benefit
merely because payments by the service recipient under the
contract or arrangement are decreased by reason of increased
production or efficiency or the recovery of energy or other
products. (5) Exception for certain low-income housing
This subsection shall not apply to any property described in
clause (i), (ii), (iii), or (iv) of section 1250(a)(1)(B)
(relating to low-income housing) if -
(A) such property is operated by or for an organization
described in paragraph (3) or (4) of section 501(c), and
(B) at least 80 percent of the units in such property are
leased to low-income tenants (within the meaning of section
167(k)(3)(B)) (as in effect on the day before the date of the
enactment of the Revenue Reconcilation (FOOTNOTE 3) Act of
1990). (FOOTNOTE 3) So in original. Probably should be
''Reconciliation''.
(6) Regulations
The Secretary may prescribe such regulations as may be
necessary or appropriate to carry out the provisions of this
subsection. (f) Use of related persons or pass-thru entities
The Secretary shall prescribe such regulations as may be
necessary or appropriate to prevent the avoidance of those
provisions of this title which deal with -
(1) the linking of borrowing to investment, or (2)
diminishing risks, through the use of related persons,
pass-thru entities, or other intermediaries. (g)
Clarification of fair market value in the case of nonrecourse
indebtedness
For purposes of subtitle A, in determining the amount of gain
or loss (or deemed gain or loss) with respect to any
property, the fair market value of such property shall be
treated as being not less than the amount of any nonrecourse
indebtedness to which such property is subject. (h) Motor
vehicle operating leases
(1) In general
For purposes of this title, in the case of a qualified motor
vehicle operating agreement which contains a terminal rental
adjustment clause -
(A) such agreement shall be treated as a lease if (but for
such terminal rental adjustment clause) such agreement would
be treated as a lease under this title, and
(B) the lessee shall not be treated as the owner of the
property subject to an agreement during any period such
agreement is in effect. (2) Qualified motor vehicle operating
agreement defined
For purposes of this subsection - (A) In general
The term ''qualified motor vehicle operating agreement''
means any agreement with respect to a motor vehicle
(including a trailer) which meets the requirements of
subparagraphs (B), (C), and (D) of this paragraph. (B)
Minimum liability of lessor
An agreement meets the requirements of this subparagraph if
under such agreement the sum of -
(i) the amount the lessor is personally liable to repay, and
(ii) the net fair market value of the lessor's interest in
any property pledged as security for property subject to the
agreement, equals or exceeds all amounts borrowed to finance
the acquisition of property subject to the agreement. There
shall not be taken into account under clause (ii) any
property pledged which is property subject to the agreement
or property directly or indirectly financed by indebtedness
secured by property subject to the agreement. (C)
Certification by lessee; notice of tax ownership
An agreement meets the requirements of this subparagraph if
such agreement contains a separate written statement
separately signed by the lessee -
(i) under which the lessee certifies, under penalty of
perjury, that it intends that more than 50 percent of the use
of the property subject to such agreement is to be in a trade
or business of the lessee, and
(ii) which clearly and legibly states that the lessee has
been advised that it will not be treated as the owner of the
property subject to the agreement for Federal income tax
purposes. (D) Lessor must have no knowledge that
certification is false
An agreement meets the requirements of this subparagraph if
the lessor does not know that the certification described in
subparagraph (C)(i) is false. (3) Terminal rental adjustment
clause defined
(A) In general
For purposes of this subsection, the term ''terminal rental
adjustment clause'' means a provision of an agreement which
permits or requires the rental price to be adjusted upward or
downward by reference to the amount realized by the lessor
under the agreement upon sale or other disposition of such
property. (B) Special rule for lessee dealers
The term ''terminal rental adjustment clause'' also includes
a provision of an agreement which requires a lessee who is a
dealer in motor vehicles to purchase the motor vehicle for a
predetermined price and then resell such vehicle where such
provision achieves substantially the same results as a
provision described in subparagraph (A). (i) Taxable mortgage
pools
(1) Treated as separate corporations
A taxable mortgage pool shall be treated as a separate
corporation which may not be treated as an includible
corporation with any other corporation for purposes of
section 1501. (2) Taxable mortgage pool defined
For purposes of this title - (A) In general
Except as otherwise provided in this paragraph, a taxable
mortgage pool is any entity (other than a REMIC) if -
(i) substantially all of the assets of such entity consists
of debt obligations (or interests therein) and more than 50
percent of such debt obligations (or interests) consists of
real estate mortgages (or interests therein),
(ii) such entity is the obligor under debt obligations with 2
or more maturities, and
(iii) under the terms of the debt obligations referred to in
clause (ii) (or underlying arrangement), payments on such
debt obligations bear a relationship to payments on the debt
obligations (or interests) referred to in clause (i). (B)
Portion of entities treated as pools
Any portion of an entity which meets the definition of
subparagraph (A) shall be treated as a taxable mortgage pool.
(C) Exception for domestic building and loan
Nothing in this subsection shall be construed to treat any
domestic building and loan association (or portion thereof)
as a taxable mortgage pool. (D) Treatment of certain equity
interests
To the extent provided in regulations, equity interest of
varying classes which correspond to maturity classes of debt
shall be treated as debt for purposes of this subsection. (3)
Treatment of certain REIT's
If -
(A) a real estate investment trust is a taxable mortgage
pool, or
(B) a qualified REIT subsidiary (as defined in section
856(i)(2)) of a real estate investment trust is a taxable
mortgage pool, under regulations prescribed by the Secretary,
adjustments similar to the adjustments provided in section
860E(d) shall apply to the shareholders of such real estate
investment trust. (j) Tax treatment of Federal Thrift Savings
Fund
(1) In general
For purposes of this title -
(A) the Thrift Savings Fund shall be treated as a trust
described in section 401(a) which is exempt from taxation
under section 501(a);
(B) any contribution to, or distribution from, the Thrift
Savings Fund shall be treated in the same manner as
contributions to or distributions from such a trust; and
(C) subject to section 401(k)(4)(B) and any dollar limitation
on the application of section 402(e)(3), contributions to the
Thrift Savings Fund shall not be treated as distributed or
made available to an employee or Member nor as a contribution
made to the Fund by an employee or Member merely because the
employee or Member has, under the provisions of subchapter
III of chapter 84 of title 5, United States Code, and section
8351 of such title 5, an election whether the contribution
will be made to the Thrift Savings Fund or received by the
employee or Member in cash. (2) Nondiscrimination
requirements
Notwithstanding any other provision of law, the Thrift
Savings Fund is not subject to the nondiscrimination
requirements applicable to arrangements described in section
401(k) or to matching contributions (as described in section
401(m)), so long as it meets the requirements of this
section. (3) Coordination with Social Security Act
Paragraph (1) shall not be construed to provide that any
amount of the employee's or Member's basic pay which is
contributed to the Thrift Savings Fund shall not be included
in the term ''wages'' for the purposes of section 209 of the
Social Security Act or section 3121(a) of this title. (4)
Definitions
For purposes of this subsection, the terms ''Member'',
''employee'', and ''Thrift Savings Fund'' shall have the same
respective meanings as when used in subchapter III of chapter
84 of title 5, United States Code. (5) Coordination with
other provisions of law
No provision of law not contained in this title shall apply
for purposes of determining the treatment under this title of
the Thrift Savings Fund or any contribution to, or
distribution from, such Fund. (k) Treatment of certain
amounts paid to charity
In the case of any payment which, except for section 501(b)
of the Ethics in Government Act of 1978, might be made to any
officer or employee of the Federal Government but which is
made instead on behalf of such officer or employee to an
organization described in section 170(c) -
(1) such payment shall not be treated as received by such
officer or employee for all purposes of this title and for
all purposes of any tax law of a State or political
subdivision thereof, and
(2) no deduction shall be allowed under any provision of this
title (or of any tax law of a State or political subdivision
thereof) to such officer or employee by reason of having such
payment made to such organization. For purposes of this
subsection, a Senator, a Representative in, or a Delegate or
Resident Commissioner to, the Congress shall be treated as an
officer or employee of the Federal Government. (l)
Regulations relating to conduit arrangements
The Secretary may prescribe regulations recharacterizing any
multiple-party financing transaction as a transaction
directly among any 2 or more of such parties where the
Secretary determines that such recharacterization is
appropriate to prevent avoidance of any tax imposed by this
title. (m) Cross references
(1) Other definitions For other definitions, see the
following sections of Title 1
of the United States Code:
(1) Singular as including plural, section 1. (2) Plural as
including singular, section 1. (3) Masculine as including
feminine, section 1. (4) Officer, section 1. (5) Oath as
including affirmation, section 1. (6) County as including
parish, section 2. (7) Vessel as including all means of water
transportation, section 3.
(8) Vehicle as including all means of land transportation,
section 4.
(9) Company or association as including successors and
assigns, section 5. (2) Effect of cross references For effect
of cross references in this title, see section
7806(a).
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|
| 715.59 | It's always FRIDAY on the Internut.... | PERFOM::LICEA_KANE | when it's comin' from the left | Fri May 03 1996 11:52 | 8 |
|
Ah, the things that men of free character come up with.
Helpful hint.
Mad Mike is *NOT* a lawyer.
Mad Mike is *NOT* a tax accountant.
-mr. bill
|
| 715.60 | | NOTIME::SACKS | Gerald Sacks ZKO2-3/N30 DTN:381-2085 | Fri May 03 1996 11:54 | 2 |
| Good thing. I don't think a lawyer or accountant with "Mad Mike" on his
shingle would get much business.
|
| 715.61 | Lots of people following such nutty advice.... | PERFOM::LICEA_KANE | when it's comin' from the left | Fri May 03 1996 12:06 | 4 |
|
Think again.
-mr. bill
|
| 715.62 | | AIMHI::RAUH | I survived the Cruel Spa | Fri May 03 1996 12:23 | 7 |
| ... lots of nutty advice here..
Like the base note about giving money to the needy. Great idea! Execpt,
if I can, I would like to continue giving money to the military and
defence. And when bad times came upon us, the peacenicks could send
their entitlement buddies to fight in Bosnia and Nam, and stuff when we
start running out of good men to go defend women and children of the
world.
|
| 715.63 | Have a nice day. | VMSNET::M_MACIOLEK | Four54 Camaro/Only way to fly | Fri May 03 1996 12:30 | 17 |
| re: Lots of people following such nutty advice..
Ya, the laws of the United States of America. Whatta Laugher.
NOWEHRE have I suggested a course of action. What I posted was
informational only, from Cornell Law School. The fact that
they're hanging off internet means I don't have to pay $1000+
for a set of law books.
You're right I'm not a tax guy or a lawyer. I wouldn't want to be.
I study this to benefit me and my family. If Mr. Bill chooses
to stick his head in the sand, that's fine by me. It's still
a free country, sorta. I find it somewhat concerning that bill
continually ridicules that which he can't understand.
Regards,
MadMike
|
| 715.64 | www.law.cornell.edu on internet, your source on internut.... | PERFOM::LICEA_KANE | when it's comin' from the left | Fri May 03 1996 12:34 | 5 |
| |Tips are a private gift, to ensure promptness. - legally. Non-taxable.
You did *NOT* find anything of the kind at Cornell.
-mr. bill
|
| 715.65 | | VMSNET::M_MACIOLEK | Four54 Camaro/Only way to fly | Fri May 03 1996 12:36 | 14 |
| re: Note 715.60 by NOTIME::SACKS
} I don't think a lawyer or accountant with "Mad Mike" on his
} shingle would get much business.
Right, I'd be disbarred in a heartbeat. When you know how to play
the game and can break the big boys toys, you get run out of town
on a rail.
Any "tax accountant" offering that advice would go to jail.
I wasn't put on earth to play games. I just got sick and tired of
getting pissed on everywhere you turn. If I can get people off my
back quickly, what's so bad about that?
|
| 715.66 | It's called unweaving the web, or research | VMSNET::M_MACIOLEK | Four54 Camaro/Only way to fly | Fri May 03 1996 12:41 | 15 |
| re: Note 715.64 by PERFOM::LICEA_KANE
} Tips are a private gift, to ensure promptness. - legally.
} You did *NOT* find anything of the kind at Cornell
You're right duffus, that's a supreme court cite. It's called
precident. It's pretty clear what the supreme court called
"income", and fyi the supreme court "beats" all other courts
if/when the topic of "income" comes up.
You still haven't broken my lien yet. The fact that all you can
do is blow your wad all over the place when I (we ) present
verifyable facts says it all..,
MadMike
|
| 715.67 | Found it on the internut.... | PERFOM::LICEA_KANE | when it's comin' from the left | Fri May 03 1996 12:50 | 6 |
|
No, that's not a supreme court cite, you cited the internut....
http://image.ucr.edu/~borg/jwz/Constitution/intro.html
-mr. bill
|
| 715.68 | | VMSNET::M_MACIOLEK | Four54 Camaro/Only way to fly | Fri May 03 1996 12:58 | 14 |
| }No, that's not a supreme court cite, you cited the internut..
"Income" EXCLUDES WAGES, SALARIES, TIPS, ETC.
(Graves v. People of NY. ex rel O'Keefe 59 SCt 595, 1939)
^^^^^^^^^^^^^^^^^
See, that's a supreme Court cite.
The definitions (IRC 7701) were in fact obtained from internet.
I hate typing. I just happened to be doing 2 things at once.
I know there's a lot going on here, but this is supposed to be
confusing, so you can't figure it out.
Keep spinning.
|
| 715.69 | | MOLAR::DELBALSO | I (spade) my (dogface) | Fri May 03 1996 13:15 | 10 |
| William just finds it disturbing that some folks take an interest in
certain aspects of the interpretations of current tax laws and their
administration.
William would prefer that folks all disregard that, and be good little
doobees and send their dollars unquestioningly to the people in Washington,
DC who know best.
William is concerned that if he doesn't make this clear, he's failing
in his duties to be a good Murrican.
|
| 715.70 | | USAT02::HALLR | God loves even you! | Sat May 04 1996 08:49 | 1 |
| reinforces my feeling that william is an arse first class.
|
| 715.71 | Nah, some first year "student" knows better.... | PERFOM::LICEA_KANE | when it's comin' from the left | Mon May 06 1996 08:27 | 10 |
| |William just finds it disturbing that some folks take an interest in
|certain aspects of the interpretations of current tax laws and their
|administration.
Certain aspects of the interpretations of current tax laws?
A free clue. ASK A TAX ACCOUNTANT A SIMPLE QUESTION? ARE TIPS
TAXABLE?
-mr. bill
|
| 715.72 | The things you *won't* learn on the internut's scrc.... | PERFOM::LICEA_KANE | when it's comin' from the left | Mon May 06 1996 08:46 | 11 |
|
BTW, Mad Mike, a softball for you.
Regarding "Graves v. People of NY. ex rel O'Keefe"
Name justices voting with majority
Name justices voting with minority
Name justice writing for the majority
Name justice writing for the minority
-mr. bill
|
| 715.73 | | VMSNET::M_MACIOLEK | Four54 Camaro/Only way to fly | Mon May 06 1996 15:50 | 17 |
| re: Note 715.71 by PERFOM::LICEA_KANE
} A free clue. ASK A TAX ACCOUNTANT A SIMPLE QUESTION? ARE TIPS
Of course they are, if you're a taxpayer. Ask a tax accountant
anything and you'll get an "irs" favorable answer... because it's
his butt and in his official capacity as a "tax accountant" if
he tells you how to get "aggressive" he could get himself into
hot water. Not to mention, it's in his best interest to keep
people around to employ his services. Imagine if all taxpayers
disaappeared? What would he do for a living then?
re: who's who in 1939. You obviously looked it up. Tell us about
the decision. Better yet. Does the decision NOT say what I wrote?
If that is the case, please correct me.
MadMike
|
| 715.74 | Clear your source is *NOT* Cornell, *NOT* SCotUS. | PERFOM::LICEA_KANE | when it's comin' from the left | Mon May 06 1996 16:01 | 8 |
|
| re: who's who in 1939. You obviously looked it up. Tell us about
| the decision. Better yet. Does the decision NOT say what I wrote?
| If that is the case, please correct me.
You obviously didn't look it up.
-mr. bill
|
| 715.75 | | EDITEX::MOORE | GetOuttaMyChair | Mon May 06 1996 16:26 | 5 |
|
What difference does it make? It's obviously a side issue.
The lack of Mike's response to your demand has little relevance on the
argument at hand.
|
| 715.76 | Friday, Friday, Friday, Friday, Friday, Friday and Friday.... | PERFOM::LICEA_KANE | when it's comin' from the left | Mon May 06 1996 16:28 | 4 |
|
Another "damn the truth" reply.
-mr. bill
|
| 715.77 | for them's as forgot, what Graves v. NY wuz about... | GAAS::BRAUCHER | Welcome to Paradise | Mon May 06 1996 16:43 | 33 |
|
from Oxford Companion to the Supreme Court of the United States,
1992, Oxford University Press, "Graves v. New York ex rel O'Keefe" by
Melvin I. Urofsky
306 U.S.466 (1939), argued 6 Mar. 1939, decided 27 Mar. 1939 by
vote of 7 to 2; Stone for the Court, Hughes and Frankfurter concurring,
Butler and McReynolds in dissent. Until this case, there had been an
explicit immunity of state employees from federal taxation and federal
employees from state taxes, going back to the 1871 decision in Collector
v. Day. This immunity had been reinforced in the famous Income Tax Cases
(see *Pollock v. Farmers' Loan and Trust, 1895), in which the Court had
held that a tax on income was a tax on the source of that income.
New York imposed an income tax on a New York resident employed by the
Federal Home Owners Loan Corporation, who paid the tax and then appealed
on the basis of intergovernmental tax immunity. The Court held that
nothing in the Constitution required such an immunity, nor did any act of
Congress specifically grant immunity to federal employees. The Court thus
concluded that salaries of federal employees were subject to regular
state taxes.
Justice Harlan Fiske *Stone's opinion specifically overruled Collector
v. Day and other cases supporting immunity as well as the doctrine that
a tax on income constitutes a tax on the source of that income.
Later in the year Congress enacted the Public Salary Tax Act, specifically
extending federal income taxes to state employees and also consenting to
state taxes on the income of federal employees, although under the ruling
in this case such consent was no longer necessary.
(See also TAX IMMUNITIES)
|
| 715.78 | look it up yourself, AND PROVE ME WRONG. | VMSNET::M_MACIOLEK | Four54 Camaro/Only way to fly | Mon May 06 1996 16:44 | 17 |
| Mr. bill, here's the straight poop: This has nothing to do with the
internet anymore (cornell, etc).
I have 4 pages (at least) of case cites where the IRS has LOST. I
referenced the one I did simply FYI. You now want me to write an essay
on the decision, to which I say, "bad words". IF I were relying on this
particular case to pretect myself legally, you can bet I'd have
it handy, but I don't.
So the question remains. DOES THE DECISION SAY SOMETHING OTHER THAN
WHAT I SAID? You obviously have the book in front of you, ready
to pounce on me if I screwed up who said what.
Nobodys "damning the truth", I just ain't gonna be your court
page looking up all sorts of stuff to amuse you.
MadMike
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| 715.79 | | VMSNET::M_MACIOLEK | Four54 Camaro/Only way to fly | Mon May 06 1996 16:56 | 10 |
| re: Clear your source is *NOT* Cornell, *NOT* SCotUS.
FWIW, you're right. My source is from "Free at Last from the IRS"
by Dr. N.A. Scott of Oceanside California. To the best of my
knowledge, his is NOT in prison for "tax evasion", or anything
else for that matter.
If you think I'm relying on internet to screw around with our
friends HQ'd in Puerto Rico, you are mistaken.
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| 715.80 | At least $42.99 too high a price.... | PERFOM::LICEA_KANE | when it's comin' from the left | Mon May 06 1996 17:08 | 4 |
| You too can get all kinds of "cites" for only $40.00, yes, $40.00
(plus $3.00 shipping and handling....)
-mr. bill
|