You're not a
"resident" under the Internal Revenue Code
Law of Nations: Definition of
"Resident"-HOT! This is the book upon which the writing of
our Constitution was based by the Founding Fathers
Are You a Resident?
Black's Law Dictionary, Sixth Edition, p. 1309:
Resident.
“Any person who occupies a dwelling within the State, has a
present intent to remain within the State for a period of time, and
manifests the genuineness of that intent by establishing an ongoing
physical presence within the State together with indicia that his
presence within the State is something other than merely
transitory in nature. The word “resident” when used as a noun means
a dweller, habitant or occupant; one who resides or dwells in a place for a
period of more, or less, duration; it signifies one having a residence, or
one who resides or abides. [Hanson v. P.A. Peterson Home Ass’n, 35
Ill.App2d 134, 182 N.E.2d 237, 240] [Underlines added]
Word
“resident” has many meanings in law, largely determined by statutory
context in which it is used. [Kelm v. Carlson, C.A.Ohio, 473,
F2d 1267, 1271]
[Black's Law Dictionary, Sixth Edition, p. 1309]
26
U.S.C. §7701(b)(1)(A) Resident alien
(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).
26 CFR §301.7701(b)-1: Resident alien
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Definitions
§ 301.7701(b)-1 Resident alien.
(a) Scope.
Section 301.7701(b)–1(b) provides rules for
determining whether an alien individual is a lawful permanent
resident of the United States. Section 301.7701(b)–1(c) provides
rules for determining if an alien individual satisfies the
substantial presence test. Section 301.7701(b)–2 provides rules for
determining when an alien individual will be considered to maintain
a tax home in a foreign country and to have a closer connection to
that foreign country. Section 301.7701(b)–3 provides rules for
determining if an individual is an exempt individual because of his
or her status as a foreign government-related individual, teacher,
trainee, student, or professional athlete. Section 301.7701(b)–3
also provides rules for determining whether an individual may
exclude days of presence in the United States because the individual
was unable to leave the United States because of a medical
condition. Section 301.7701(b)–4 provides rules for determining an
individual's residency starting and termination dates. Section
301.7701(b)–5 provides rules for applying section 877 to a
nonresident alien individual. Section 301.7701(b)–6 provides rules
for determining the taxable year of an alien. Section 301.7701(b)–7
provides rules for determining the effect of these regulations on
rules in tax conventions to which the United States is a party.
Section 301.7701(b)–8 provides procedural rules for establishing
that an individual is a nonresident alien. Section 301.7701(b)–9
provides the effective dates of section 7701(b) and the regulations
under that section. Unless the context indicates otherwise, the
regulations under §§301.7701(b)–1 through 301.7701(b)–9 apply for
purposes of determining whether a United States citizen is also a
resident of the United States. (This determination may be relevant,
for example, to the application of section 861(a)(1) which treats
income from interest-bearing obligations of residents as income from
sources within the United States.) The regulations do not apply and
§§1.871–2 and 1.871–5 of this chapter continue to apply for purposes
of the bona fide residence test of section 911. See §1.911–2(c) of
this chapter. For purposes of determining whether an individual is a
resident of the United States for estate and gift tax purposes, see
§20.0–1(b)(1) and (2) and §25.2501–1(b) of this chapter,
respectively.
(b) Lawful permanent resident—(1) Green card test.
An alien is a resident alien with respect to a calendar year if the
individual is a lawful permanent resident at any time during the
calendar year. A lawful permanent resident is an individual who has
been lawfully granted the privilege of residing permanently in the
United States as an immigrant in accordance with the immigration
laws. Resident status is deemed to continue unless it is rescinded
or administratively or judicially determined to have been abandoned.
(2) Rescission of resident status. Resident status is
considered to be rescinded if a final administrative or judicial
order of exclusion or deportation is issued regarding the alien
individual. For purposes of this paragraph, the term “final judicial
order” means an order that is no longer subject to appeal to a
higher court of competent jurisdiction.
26 CFR
§301.7701-5 Domestic, foreign,
resident, and nonresident persons.
A domestic corporation is one organized or
created in the United States, including only the States (and during the
periods when not States, the Territories of Alaska and Hawaii), and the
District of Columbia, or under the law of the United States or of any
State or Territory. A foreign corporation is one which is not domestic.
A domestic corporation is a resident corporation even though it does no
business and owns no property in the United States.
A foreign corporation engaged in trade or
business within the United States is referred to in the regulations in
this chapter as a resident foreign corporation, and a foreign
corporation not engaged in trade or business within the United States,
as a nonresident foreign corporation. A partnership
engaged in trade or business within the United States is referred to in
the regulations in this chapter as a resident partnership, and a
partnership not engaged in trade or business within the United States,
as a nonresident partnership. Whether a
partnership is to be regarded as resident or nonresident is not
determined by the nationality or residence of its members or by the
place in which it was created or organized.
[Amended by T.D. 8813, Federal Register: February 2, 1999 (Volume 64,
Number 21), Page 4967-4975]
[IMPORTANT NOTE!: Whether a
"person" is a "resident" or "nonresident" has NOTHING to do with the
nationality or residence, but with whether it is engaged in a "trade or
business"]
26 U.S.C. § 865. Source rules for personal property sales
TITLE 26 >
Subtitle A >
CHAPTER 1 >
Subchapter N >
PART I > § 865
§ 865. Source rules for personal property sales
(g)
United States resident; nonresident
For purposes of this section—
(1)
In general
Except as otherwise provided in this
subsection—
(A)
United States resident
The term “United States resident” means—
(i)
any individual who—
(I)
is a United States citizen or a
resident alien and does not have a tax home (as defined
in section
911
(d)(3)) in a foreign country, or
(II)
is a nonresident alien and has a
tax home (as so defined) in the United States, and
(ii)
any corporation, trust, or estate
which is a United States person (as defined in section
7701
(a)(30)).
(B)
Nonresident
The term “nonresident” means any person
other than a United States resident.
Merriam-Webster's
Dictionary of Law ©1996.
resident:
One who has a residence in a particular place but does not
necessarily have the status of a citizen.
Note that even when a person is not a resident, he or she may elect
to be treated as a resident with his or her consent.
The rules for electing to be treated as a resident are found in IRS
Publication 54: Tax Guide for U.S. Citizens and Resident Aliens
Abroad.
RESIDENCY OF PERSONS V. CORPORATIONS:
We as people are not "resident" or "domiciled" -
"within" we are an "inhabitant"
and a temporary sojourner upon the land. Our life is for a specific
time and once it is over its over on this world. However, an entity
such as a corporation has perpetual life and it is a creature of the
State under the Municipal Corporations Act of 1871. Prior to that time
a corporation could only be formed by an Act of the Legislature of the
state where the corporation would operate its business. Now all one needs to do is apply to the Corporate Division of the
Secretary of State for the privilege of doing
business as a corporation.
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