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The long definition is found at 26 CFR 1.1441-1C16.

This definition of withholding certificate reads as follows.

You may have noticed that both definitions mention the purpose of a withholding certificate

This section provides definitions of terms used in Chapter 3 of the Internal Revenue

We can ascertain that by looking at the definition of withholding agent.

Let's start with the general definition section for the entire tax code, which is found at

But to have a functional understanding of that definition, we need to know what sections

Another definition of withholding agent is found at 26 CFR 1.1441-7A and reads, For the

The key point in that definition is that withholding agent has possession or control of income

The definition of U.S. person appears at 26 U.S.E. 7701A30 and reads, the term United

each area of law, the definition is contextual.

Keep in mind that 26 CFR 1.1441-1C19, which is the definition of payor, says that a payor

The very definition of unalienable rights is these rights exist in me because I'm a

I want to feel good about myself and my self-definition, how I define self, means that when I point

I'm going to read you a fairly sound definition of qualified immunity, then I'm going to read

Okay, so on with a fairly decent definition.

I'm going to use a typical definition of children, which is somebody under the age of 18.

definitions of critical.

The definition that applies to critical race theory is involving skillful judgment as to

That is the very definition of herd immunity.

Isn't that the very definition of a long-term potential adverse health consequence study?

Section 2 is the definition section.

The reason I bring that up is adjusdom generis controls the meaning of that last sentence of the definition

So when we apply adjusdom generis to the definition of covered holdings,

Here's the definition of employee for the purpose of payroll withholding.

Here is the definition used by the US government.

Why would the restrict act reference the definition in the Patriot Act

rather than providing its own definition?

Proposed legislation citing a definition in existing law is a very common practice.

if every law wrote its own definition for things already defined elsewhere,

it would allow you to end up with 10 or 20 or 30 or more different definitions describing the same thing.

proposed legislation will integrate existing definitions whenever possible.

in order to tailor the definitions to achieve a specific goal in a particular statute.

Is that the only definition of employee in income tax law?

There are a number of different definitions of employee throughout income tax law.

Obviously that's worlds apart from the definition provided for payroll withholding.

So, does using a statutory definition already in existence, in this case from the Patriot Act,

It's a transaction engaged in by a covered holding, the definition of which we discussed earlier.

of 1%. In other words, it's not even, not even two-tenths of 1%. By the prior definition of the

If you do something as simple as ask some definitions off of the jury

When you ask them for the definition of certain legal terms they use on the

jury summons, because they don't want to let you know what the true definitions

They won't tell you what the definitions are and you'll never hear from them

You've seen the command to withhold a 3402, but the definitions are found in section 3401.

The most significant definition, the one that is pivotal, is 3401c employee.

Here's the definition of employee for the purpose of payroll withholding.

It's significant because the tax code provides a very specific definition of includes.

That definition is found in 7701C and reads,

The most important words in the definition are things otherwise within the meaning of the term defined.

Well, from the words Congress employed in the definition, of course.

Before we go further, it's important for you to understand what the United States Supreme Court has said about statutorily provided definitions.

Here is another definition of it from a tax regulation with the same meaning just simplified.

So both these definitions of includes tell us is that the enumerated list of items appearing after the word includes establishes a class or grouping.

The definition reads as the term food when used in this chapter includes grapes, strawberries, peaches, plums, apples, and pears.

But before we do, I have to tell you that the term state within the definition does not mean states of the union,

You can find the statutory definition of wages for the purpose of payroll withholding at 26 U.S.C. section 3401A, which reads,

And I took her to 3401C, the definition of employee.

And then I'd like you to tell me if no matter how you mangled, bent or twisted the words of that definition, you could make it apply to Tom, who works for a private company in the private sector.

Here is the definition of extortion, the practice of obtaining something, especially money, through force or threats.

I should also mention that the definition of employee does not embrace those working for state, county, or city entities within a state of the union because those entities are not under federal authority as the definition of 3401C requires.

Let me share the definition with you of investigational.

genetic memory of NU-5GC? Here's the definition of genetic memory.

Some of the definitions, and we've just discussed two out of hundreds.

And then there are, aside from definitions, there are actually

Can you tell me about the definition of withholding agent?

And the ironic thing, Laurieann, is the definition of withholding agent

And that's the definition of a withholding agent.

but it basically is rooted in the definitions of the founders' understanding of direct tax and indirect tax and so forth.

The classes are nonresident aliens, which there's a very specific definition of that at the tax bill.

One of the things that we might go over again, I said I don't want to read a lot of law, but one of the things that we might go over is the definition of employee for the purpose of payroll withholding.

They say for the purpose of payroll withholding, income tax law has, to the best of my recollection, seven different definitions of employee at different parts of the code.

And so I want to focus on just the definition within that block of law pertaining to payroll withholding, because I think that's something that a lot of people, the vast majority of people in this country work for somebody else.

The definition of employee, I'm going to just begin it to make a point here.

Now, I want to stop right there because includes has a very specific definition in income tax law.

And remember, some of these definitions, such as includes, were written into the code back in 1913.

And in another area of tax law, the same exact definition written much more recently essentially says, and I'm paraphrasing here.

Well, by the items listed in the definition. Yes, the items would establish a class.

So I want to read to you the definition of employee for the purpose of payroll withholding.

So what's the class established by the items enumerated in the definition?

Includes has its own definition, which I shared with you, in the tax code.

Yes. So long as it's set to fit the definition, then it is like it's an umbrella.

And, you know, he tried to twist the definitions.

definition of income, which is what we're talking about. Whenever we consider the income tax, there

need to get into all that in order to discuss the meaning and definition of income for the purpose

in determining the definition of the word income thus arrived at, this court has consistently

in the definitions quoted, what it believed to be the commonly understood meaning of the term,

that the definition of income has to be consistent through all of those acts. In other words,

the definition that was applicable to the Corporate Excise Tax Act of 1909, to quote the court,

We can clearly see that the court has determined the definition of income in terms of

right. It's all right there in the law, you've just never read it. But back to the definition of income.

Why has the Supreme Court defined income? Well, that's because there is no definition for income

zone. Second, there is a definition of interstate commerce in Title 18 that applies to the entire

title, except Chapter 44. Isn't that odd? Third, the original Act of 1938 had a definition of

many of its provisions, including a new definition of interstate commerce. To do a quick recap,

The 1938 Act had a bizarrely inaccurate definition of interstate commerce.

The 1968 Act completely changed that definition, yet the authors of both Acts felt the definition

one definition of interstate commerce is good enough for all of Title 18,

definitions. Are you smelling a rat? The definition that applies to all of Title 18,

foreign commerce because it's irrelevant to today's discussion. The definition of interstate commerce

definition with the special definitions provided in 1938 and 1968. The definition of interstate

has seven different definitions in various parts of the code. In the most egregious case

employees, yet no one is aware that Congress altered the meaning of that word, so the definition

that most Americans incorrectly believe is social security tax, the definition reads as follows.

contained in tax returns, the definition of state reads the term state means any of the 50 states,

let's look at the 1968 definition of interstate commerce that replaced the 39 definition.

I should mention that the 68 definition is currently operative in Chapter 44.

That definition is found at 18 U.S.C. 92182 and read, quote, the term interstate or foreign

and the possessions of the United States. Close quote. I presume you caught that definition of

attention to a particular distinction between the 39 definition and the 68 definition. The 39

definition began with these words. The term interstate or foreign commerce means. While the

between means and includes? Of course there is. When a statutory definition uses means,

certain things that do not appear in the definition can still be part of the definition. Let me explain

category and things that can reasonably fit into that class are considered part of the definition

68 definition and read the definition of state again. Quote. The term state includes the District

part of the definition though not enumerated? How about American Samoa? Yep. Northern Mariana

any place within a state, as used in the Chapter 44 definition of interstate and foreign commerce,

Now let's revisit the appearance of the word places in the 1968 definition of interstate commerce.

in the definition as a pre-planned backup argument to make in court if the act is challenged because

definition of interstate commerce is not congressionally defined for Chapter 44,

we have to use the normal dictionary definition. And in Webster's New International Dictionary,

this is it. I've mentioned the truth of the income tax a couple of times and offered definitions from

definition game statutory draftsmen play so laws can be enacted that are technically constitutional

the enforcement fool the American people into believing the law applies to them. That definition

applying the dictionary definition? U.S. person is a perfect example. I imagine pretty much every

certificate that can only be submitted to a withholding agent and guess what the definition

The point of this example is that society's definition of knowledge today is limited to information provided by the authorities.

I'm going to share with you two definitions that pertain to the medical definition of

Yet, even the endemic narrative is not factual because you'll notice in both those definitions

CDC is considering changing the definition of fully vaccinated

So let's talk about what the definition of income actually is.

of the definition of income, which is what we're talking about.

definition of income for the purpose of the income tax.

The Merchant Court continues with this, quote, in determining the definition of the word

and economists and has approved in the definitions, quoted, what it believed to be the commonly

And what the court is saying is that the definition of income has to be consistent through all

16th Amendment, the definition that was applicable to the Corporate Excise Tax Act of 1909, to

We can clearly see that the court has determined the definition of income in terms of being

So back to the definition of income. Why has the Supreme Court defined income? Well, that's

because there is no definition for income in the tax code. Imagine a body of law that

Regulatory capture, I think a good working definition for the audience, is when an industry,

earlier World Health Organization definition of pandemic this

Cdc has been threatening to change its definition of fully vaccinated. They are dead. Oh, did they yes somehow

Oh, they haven't switched it to three shots yet, but they did change the definition of vaccinated

About changing the definition of fully vaccinated from two shots to three shots

And following that decision shortly thereafter saying well, we're going to change the definition of fully vaccinated to four shots

I don't think they'll ever change the definition of fully vaccinated. I think it'll become an annual vaccination

definition or the amount that it's

But YouTube's definition of dangerous

the definition of which could be changed

if the definition of pandemic is changed again,

We look at how the law operates and what definitions mean and so forth. When you get to the end,

Preceding that definition are the definitions of health facility, health care supplies,

After the definition of public health emergency are the definitions of quarantine and threatening

In fact, after you move on from the definition section, 100% of the act addresses isolation,

You may have noticed that what does not appear in the definition of disaster is ordinary

That's just everyday life and not a part of the definition of disaster.

criminal violence is not part of the definition of disaster.

attorneys with whom I have spoken, not one has been able to tell me critical definitions

definition of that word.

former definition of pandemic, what we're living through right now, the SARS-CoV-2 event

3401, which contains the pivotal definitions

The definition of individual is to be used by a person

The regulation at 1.144.1-1c3 contains the definition

The definition is split into two parts.

In fact, it is so common that in the definition of payor

Let me also point out that the definition of payor

But just go with it in terms of the definition of income, which is what we're talking about.

definition of income for the purpose of the income tax.

The Merchant Court continues with this quote, In determining the definition of the word

lexographers and economists and has approved in the definitions, quoted what it believed

And what the court is saying is that the definition of income has to be consistent through all

16th Amendment, the definition that was applicable to the Corporate Excise Tax Act of 1909, to

We can clearly see that the court has determined the definition of income in terms of being

right. It's all right there in the law. You've just never read it. But back to the definition

of income. Why has the Supreme Court defined income? Well, that's because there is no definition

SARS-CoV-2, I call it the SARS-CoV-2 event because by the original definition of pandemic,

So what is the definition of withholding agent?

Hmm. Where is the withholding agent definition authorizing or permitting withholding

The Supreme Court has ruled that when Congress provides a definition for a term it places into federal law,

With that in mind, let's look at the definition of employee for the purpose of payroll withholding.

Now, let's quickly look at the definition of employer.

The definition of sick in dictionary.com is, quote, affected with ill health, disease,

Isn't it ridiculous that I have to quote a dictionary definition so that I don't get

The point is that society's definition of knowledge today is limited to information

today. I'm simply going to say that the key phrase from the various medical definitions of endemic

But since they never read the definition for this law, the statute,

OK, there's a definition provided by Congress.

the definition of taxpayer for the purpose of the income tax,

that the definition of person is used in subtitling

And Congress can truncate that definition down

we need only consider two subtitles and one other to look at a single definition. The

Taxes. The subtitle we need to look at for a single definition is subtitle F entitled

the single definition we need from subtitle F is the definition of withholding agent.

of the definition. We find that at the very top of 7701 where it reads, When used in this

title. In other words, these definitions apply to the entire tax code. Now that we know the

scope of the definition's applicability, what is the definition of withholding agent

keep in mind it is the statutory definition for the only person in tax law who is permitted

Taxes, which we'll be talking about shortly. This is how the definition of withholding

a single definition from subtitle F. You've already seen the definition of withholding

that is to look at the definition of employee for the purpose of chapter 24 payroll withholding.

need to know that because includes is used in the definition we're about to read. When includes is

of creating a category is if something not enumerated in a definition fits within the

category created by the listed items, the thing not mentioned is still part of the definition.

food includes grapes, apples, pears, strawberries, and peaches. In that illustrative definition,

even though kiwis, plums, and blueberries do not appear in the definition, under the rules of

includes, they are still within the definition. Furthermore, although we typically think of

something like steak as food, under Congress's definition of food in this example, steak could

definition of employee for payroll withholding in chapter 24. Remember, this is the sole definition

So what is the definition of individual in Chapter 3? The definition is found in the regulations for

the definition of individual in the chapter that lays out the collection mechanism for the tax

you're going to see the definition of employee.

the definition of income for the purpose of the income tax

said that Congress created the definition of taxpayer.

can't change the definition that Congress created.

You know, it's funny because taxation by definition is theft.

But in 3401, they give the definitions that are applicable

OK, and what it means is this in a definition,

Let's say Congress passed a definition for a particular code.

And it was the definition of food.

OK, so now I want to read to you the definition of employee

So the definition of employee for the purpose of payroll withholding

and show them here's what the definition of employee is. OK.

malinformation. The definition of malinformation is disinformation that is

That question is easily answered because Congress has provided the definition of taxpayer in law.

the executive and judicial branches may not use any other definition.

In short, there is only one definition of taxpayer that applies to the tax code.

That definition is found in 26 USC 7701A, which contains the definitions applicable to the entire tax code.

We know that the definitions apply to the entire tax code because at the very beginning it says,

replacing the word taxpayer with the actual definition.

of the most important things about all this is when the definition of in a title is not the same

there's a definition, there's definitions in the title, just like in title 26 was the IRS code,

title 26 7701 is the definitions, is that right? Okay, so and they define person differently than

I would like to get into a little bit of that subtitle a and the definitions of 7701 and why

reads the definitions that they read law, as if every word has its plain English dictionary

creating their own definitions for words we think we know the meaning of, in order to tailor the

provided that the definitions are made available to the people reading the statute.

definition section. And they imagine there's a little bit of hubris involved here. They

that you think are, that you think you know the definition to, that absolutely are not what you

to a foreign person. That's the definition of U.S. person. And because of the way Americans see this

in civil disobedience. The definition of civil disobedience is intentionally breaking the law

The current definition of reasonable under Chevron is to defer to the agency's interpretation.

But really, I think there's the Supreme Court case to talk about the definition of income

definitions of the word reside, depending on what kind of law they're using.

definitions of the United States, as declared by the US Supreme Court. They take Article 1,

one of the big definitions in the tax code, one of the big definitions to people who don't study

one of the definitions that's cited frequently by accountants and people for the government is

Section 61, the definition of gross income. When you read through the income tax laws of a state

61 of the Internal Revenue Code. When you see the next one, it says the definition of adjusted gross

income. It's going to tell you it has the same meaning as the definition in the Internal Revenue

because the definition of a non-resident alien is somebody who either doesn't live in this country

then we begin to get into issues between definitions for non-resident alien within

the tax code versus definitions for Title VIII, immigration and naturalization. I haven't looked

these definitions of all these terms, you know, in regard to the income tax, like, what does

definition for the word. Congress is free to take that word and define it differently.

Supreme Court has said that Congress has the right to craft a definition of a word we think we know

the definition section at page what have you. If there was that sort of full disclosure,

I wouldn't necessarily object. But the problem is that the definitions are sometimes literally,

Well, gosh, again, you can light 100 Americans up and ask them what the definition of employee is,

if you didn't go to the definition section and see how words that are commonly used in English

Which you bring up a good point, definitions for the same word depending on the type of law

that is written. So the definition for employee for tax code can be one definition,

this and that and that and that to read the definition of this. It's like we're supposed

to just intuitively know where to go to look up where that definition was originally, you know,

because they are taught that in law school. They understand to go look at the definition section

moment ago. I have found thus far eight different definitions for the word employee as used in the

the different definitions, people are confused about what US person, none of this is by accident.

rules of construction and how regulations are to be interpreted and what definition, how the

legislature's treat definitions. There's a lot on a much going up to the 35,000 foot level without

statutes and their definitions so that they understand what the measure or the text of the

definitions. So I'm just going to vote yes, or I'm just going to vote no. But as you said,

definition of employee for the purpose of payroll withholding. We all know that withholding is to

definition of employee. Now, before I say it, for those of you who are unfamiliar with this

right now, I want you to listen to this definition carefully. And I want you to see

if there's anything in this definition that no matter how you twist, bend or

mangle this definition, how you could possibly make it be you. That's the challenge here.

Can you make what's written here as the definition, can you make it be you? Can you convince yourself

it's you? With that as the background, here's the definition of employee for the purpose of

We have a challenge before us to actually hear the definition of what employee is

If I ask somebody, if I read this definition to somebody, and so I was in a personal conversation,

I read this definition, who would they say is being described? I want to read it again

in their minds a potential loophole, and that is this. The definition says, for the

even though there's nothing about private sector in the definition. Because it uses the word

Let me share with you the definition of includes. I'm not going to read you the

very lengthy 1913 definition because it's kind of a brain twister, but I'm going to tell you,

can be added to the definition, even if not enumerated in the definition. So let me give

it can be considered as part of the definition even though it is not there by enumeration.

I also want to point out that the word state as used in this definition of employee

the definitions. The definition of state when dealing geographically means the possessions

but as used in this definition, state is not New Jersey, Oregon, California, Texas, Alabama,

definition for a very specific area within the tax code. The one I'm about to share is much more

Otherwise, the government's going to come screw with me. The definition of trader business

paragraph or that subparagraph. Definitions are a tricky business, but this is pervasively the

for purpose of payroll withholding, we just talked about that single definition. We didn't get into

changed its definition of pandemic.

The old definition of pandemic included something that's missing in the new version, and the

So I think it is doubtful that under the World Health Organization's previous definition

So I have said that under the previous definition, it would be highly questionable whether the

Clearly under the current definition, it is.

We find the definition of taxable income at section 63 of the code, which reads,

The definition of gross income provides a list of activities from which gross income

Here are the definitions of withholding agent. This is a statute, 26 USC-1441, Subsection

All right, so the next definition, the first one was from the statutes. This is from the regs.

could have raised was the definition of payor, which in English, right, we would say payor,

create a separate word, payor, and give it a completely distinct definition, but of course,

direction. And I'd say, I hear what you're saying. But let's take a look at these definitions we

talked about earlier. Let's talk about what the definition of that word is, because apparently

we've already covered the W-4. We've already covered the definitions on payroll withholding.

I'm a citizen or I, you know, and then you explain precisely which proper definition must be used

our constitution, the true definitions and what we're really supposed to be doing, which is not

at all what they had us do. So that's one of the things. The other thing is the definition of who

government and the state governments use concerning income tax. You had mentioned definitions. And

of that for the purpose of this law that we're writing. And we're going to put the definition

acceptable practice as long as Congress provides its corrupted definitions. As long as the definitions

And then if somebody points out, well, here's the definition of three or four words and what

you just read that don't mean what they mean in Webster's. Here's Congress's definition.

Well, we'll go into the word, the definition of how they've created us to be slaves. A lot of

the trickery. So I'd like to share one of the definitions that you referred to that people

let's take a look at the definition of employee for the purpose of payroll withholding.

So includes most specifically in the tax code as a very specific definition. It's very long-winded

When Congress lays out a definition, any items that appear after the word includes form a category.

I don't know, an apricot to that definition? Sure. We could. That's the way includes works

in tax law. You can consider to be part of a definition things that are not enumerated

in the definition because they meet the same category. They're within the same category.

somebody said for the definition of food, does that include steak? Well, no, because the itemized,

definitions in the tax code. This one is going to be employee. Now this is employee for the purpose

state in that definition does not apply to the states of the union. It means federal states,

no matter how you try to mangle or twist or bend that definition for employee for the purpose of

payroll holding, can you find any language in that definition about you? No. If you're

in New York, can you find any language in that definition that would embrace you?

this definition doesn't address that at all. By the way, the thing that I think should irritate

Dr. Dave Champion, is you talk about which definition gets a protocol that they use first.

with legal definition. I'll let you speak on that. Then there's Congress's definition,

and then there's a definition in the Constitution, and you even quote many Supreme Court cases,

but can you just give us a little brief on which definitions are the most important?

the definitions that are provided for the purpose of the tax code. Now, the vast majority of those

will be found in, again, Title 26, Section 7701, and then all the definitions are underneath there.

section over here and give it a completely different meaning. That's how critical definitions are.

So, the number one in this hierarchy is the definitions provided in the tax law.

Different areas of law have different rules. For tax code, number one, the definitions that are

the preeminent resource for definitions as used in statutory law. So, if there is a legal term

that's used in tax law, but tax law itself can change no specific definition,

and it doesn't have a modified definition provided in the code, then we have to go to Webster's.

has a very unique, distinct definition, and that is these words together. Trade or business.

Trade or business has a very specific definition in tax law. Now, people who I think imagine maybe

this, or I'm going to be in trouble with the IRS. So, the definition of trade or business in the tax

code, and again, they tweak it sometimes in particular places, but the primary definition

like to do. I like to take a paragraph or a couple sentences that use these definitions,

pull the actual words or phrases out, and plug in the entire definition.

we say, payroll withholding must be done from, and then we read the definition in,

as if the entire definition was written out. And suddenly when you do that, people say,

has its own definition. The term U.S. person was introduced in a tax law in 1962,

so we're talking about the definition, how it's applied in Title 26, the tax code. If you were in

property. You go into all these different definitions. And I know we don't have time

what on the actual like Constitution and definitions in our Constitution. And I'm

relying upon that new definition.

There is no standardized definition for a low-carb diet.

It's not the legal definition.

The point is that society's definition of knowledge today is limited to information

That is the definition of democracy. Let me go a bit further with this. Imagine

in its national mantras. That doesn't mean it meets the definition of

That is when it comes to SARS-CoV-2 and COVID-19, the definition of early treatment as that

anything significant to understanding Alito's point. If we substitute one definition of implicit

constitutional provision. If we substitute the other definition of implicitly, then the sentence

Clarifying the definition of a federally licensed firearm dealer. There's no clarification,

the definition of official presidential records than the guy who's doing it day in and day out?

definitions are absolutely pivotal in tax law. It would be hard to overestimate how crucial

definitions are in tax law. Did you know that the Supreme Court has approved, has sanctioned in its

Let me explain to you how that little doozy works. In a legal definition, items appearing

after that, those items collectively establish a classification. In other words, the definition

meaning, not a finite definition. Let me give you an example of that. Let's take a hypothetical

statute, we'll call it food. So let me read to you from this fictional statute the definition of

that this is a term of expansion. How did this kind of definition using includes or including

and strawberries. But because the class is fruit and this is a definition that involves a term

can add them in even though they don't appear in the definition because they fit in the established

they imagine they can throw anything they want in there. As an example in our definition of

in the fictional definition of food where the established class was fruit, we could not add

steak. So taking a look at the definition of employee, which is used in the statute for the

purpose of payroll withholding, looking at the definition of employee and the class is

various government employees. Can we read into that definition private sector workers?

yeah, let's see how the definitions affect that. The first thing we want to know is this thing,

one definition for withholding agent. We've talked about that. So when you take a form,

person, and he's a withholding agent because there's no other definition for withholding

the definitions in terms of limited expansion, and let's talk for a moment about part 1100 of

Under the earlier definition of pandemic, one-tenth of one percent wouldn't even be considered

What is the statutory definition of withholding agent in tax law? Tax law states that withholding

health and urgent. The definition of urgent, according to dictionary.com, is requiring immediate

which is the same words used in the definition of urgent. In other words, urgent and emergency are

target law-abiding citizens because, by definition, criminals don't obey laws.

definitions of withholding agent and payor. Let's start with withholding agent

and then we'll tie that into payor. The definition of withholding agent is found

payor. That definition is found in the regulations at 1.1441-1C19 and reads,

rest of the definition of payor, quote. The term also includes any person that

definition of payor or withholding agent and must act as such under U.S. tax law.

is that backup withholding can only be conducted by a payor, the definition of which being a person

The regulation mentioned in that passage, 31.340A2, is entitled definition of payors obligated to

stated plainly sales tax is imposed upon the exercise of a privilege, which is the definition

the definition are allowed to withhold. So let's take a look at the definition of

withholding agent. That definition appears in the general definition section of the tax code,

Withholding agent is definition number 16 and reads as follows, quote,

always read the definition section applicable to a statute or group of statutes.

definition.

There is no such exclusionary language in the definition of person for the purpose of

In the plain English definition, there are no qualifiers to the meeting, nor any factors

Perhaps the opposite is true in the legislatively provided definition of wages for income tax.

Congress gave wages an incredibly narrow definition that excludes the vast majority of working

fall outside the narrow, congressionally provided definition is not subject to income tax.

So, did I ever say those whose pay falls under the narrow, statutory definition of

definitions and context are missing that are absolutely essential to a proper understanding

26CFR1441C3 containing the definition of individual and states, individual means an alien or a

non-resident alien. Now that we know the definition of individual as provided by the

issue never mention ADI. Here's the definition of

not accurate. The definition I just shared with you is a scientific definition.

As I read the bill, one of the things that caught my eye was the absurd circular definition

Why are these definitions circular and therefore meaningless in a legal sense?

The far more likely reason is any true definition of blog and blogger would immediately invoke

There is no qualifier of how much less, in other words, 24.9% qualified by their definition.

Now, before anyone launches with the idea that because the definition uses the word

Definitions in law must be precise.

In the tax code, the word includes, when used in a definition, means non-enumerated things

words that appear in the definition.

performance of the function of a public office, but instead chose to write the definition

definition without providing a long list of those activities.

Because withholding agent is in many ways the crux of the income tax, its definition

Here's the definition of payor, which you can find in 26 CFR 1.1441-1C19 and reads,

When the definition says payor is synonymous with withholding agent, it specifically says

Let's step away from tax evasion for a moment and consider the definition of person as Congress

We find the general definition of person at 26 USC 7701A1 and reads,

With that said, do you know Congress can provide a definition that applies generally across

the entire tax code, but then provide a different definition of the very same word for just

You may have noticed the definition uses the word includes.

can reasonably fit within that category are considered a part of the definition, even

To find out, let's read the definition again.

To understand why the definition is limited to just those persons, read Income Tax Shattering

On Dictionary.com, the first three words of the definition of gift are something given

and enacting 321D2 doesn't fulfill Story's definition of fraud and deception?

The definitions that control payroll withholding are found at 26 U.S.C. 3401.

Let's start with the very first definition, which is wages and reads,

at definitions that use includes. When includes is used in tax law, the items enumerated after

in the definition are to be considered a part of the definition if they reasonably fit within the

category created by the enumerated items. With that in mind, when we read the definition of

of Congress, which excludes the states of the union. The states mentioned in the definition are

There is one more sentence in the definition of employee which reads,

portion of the definition, it referenced instrumentalities? Instrumentalities are

Where the definition says employee includes an officer of a corporation, it is referring to

the definition of employer which is at subsection D and reads,

Congress. To sum up the pivotal definitions that control payroll withholding, we find that wages

We have the Wage Withholding Statute 3402, which when we read the definitions tells us it has

it exercises upon the worker what the law calls undue influence. The definition of undue influence

we have to begin by taking a quick look at the meaning of the term includes as used in the definitions in the act.

We have to look at includes because it is pivotal to understanding the acts definitions of state and United States.

You may find it interesting that the definition of includes in the 1935 Social Security Act is the exact same definition word for word as used in the Underwood Simon's Tariff Act of 1913, which enacted what today we call income tax.

On the screen you can see includes in the definition section of the Social Security Act.

I'm going to zoom in on just the definition itself so you can see a side by side view of the 1935 definition and the definition from the tax code.

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 define.

Here's the same definition, also from tax law, phrased in a more modern manner.

Here's the definition in my illustrative statute as used in this subtitle.

It's fruit, of course, since non enumerated items that fit the class are to be considered a part of the definition.

Would grapes, oranges and cherries be part of the definition?

Now that you understand how includes operates, let's look at the definition of state in the Social Security Act, which reads

Alaska was at the time the definition was written, a federal possession, not a state of the Union.

But let's go a step further. How did the definition of state change when Hawaii and Alaska became states of the Union?

To understand what you're about to see, we need to know that the definition of state in the Social Security Act

Section 3121E1, 3306J, 4221D4, and 4233B of such code, each relating to a special definition of state,

Section 3121E1 of the Internal Revenue Code of 1954, relating to a special definition of state,

from the Social Security Act's definition of state once they became states of the Union,

thus clearly confirming the definition excludes states of the Union.

Well, obviously the definition has been amended over the years.

In other words, in 2024, the definition of state still does not embrace the states of the Union.

Now, let me show you that Congress knows exactly how to define state when it wants the definition to include the states of the Union.

The definition of the term state in Title 23, United States Code, Section 101A, is amended to read as follows.

You may have noticed those definitions do not use includes. They use means.

When a definition uses means, that definition is strictly limited to the enumerated items.

After the definition of state was amended a few times over nine decades, the Social Security Act's jurisdiction remains Washington, D.C. and the territories and possessions.

put the link down in the notes. So, what is the definition of state in the CTA?

What you're seeing is the definition directly from the CTA, which reads the

but that's not how statutory definitions work. Before I break down what state of

Mariana Islands. In other words, when Congress means the definition to include

way Congress identified the states of the Union and its definitions for a

phrase the several states in definitions of state in legislation enacted under

Congress's territorial jurisdiction. Whether a definition says a state of the

baseball and the definition read like this. As used in this chapter, the term

baseballs. The fact that the definition began with a broad phrase, all equipment

Beginning the definition of state with the broad descriptor, states of the

entitled National Small Business United v. Yellen, and without the definition of

look at the definition of state and the defendant, who was the federal government,

tactic by pointing to the definition of state and arguing that the act was merely

does not apply to domestic corporations. In the act's definition section, number 11 describes

that are not included in the definition of reporting company. The list of non-included

has perhaps the most straightforward definition

Here's a solid working definition of tariffs.

which just happens to be the definition of fraud.

to section 3401 which contains the definitions that control who is to

asking people to explain how a definition that speaks exclusively of

because Congress did not intend that definition to embrace anyone in the

private sector. The next definition examined was subsection D which defines

thing about this definition is the previous definition at which we looked

definition and you'll see what I mean. 3401 D reads as follows. For the purposes

the meaning of employer is controlled by the definition of employee let's read

from whom they are allowed to withhold is more narrow than these definitions

downright nasty as soon as he reads the definitions. You'll also hear another

If that isn't the definition of stupid,

the definition of gross income in Section 61. Why is there a slight difference in the listed

are to be considered a part of the definition

by the words of the definition.

So then, what is the class established in this definition?

By the definition of entity in 1324A,

and replace it with its definition.

When we do, we find the only dictionary definition

As such, let's examine the definition of person

so that you have to seek out definition

after definition after definition

So what is the definition of organization?

A good working definition is this.

it created a special definition of person

I showed the special definition of state

from the definition of state

That definition describes only government workers.

The definition of withholding agent can be found at 26 U.S.C. 7701A16 and reads,

What is the definition of payor?

Although we've already covered the definition of a withholding agent in the statutes, let's

see what the definition is in the regulations.

and a good working definition of a body being firmly in ketosis

second point is that I'm going to share with you the definition of employee for

described in the definition. The command for wage withholding is found at 26 USC

definition section for 3402. If we scroll down to subsection C we find the

definition of employee for the purpose of payroll withholding. As I read it I

established by the enumerated items are considered part of the definition. With

that in mind the definition of employee for the purpose of payroll withholding

moment did you hear anything in the definition that described you? Let's hear

foregoing. By the way I should remark that state in that definition means

you hear yourself described in the definition? If not why is the company

moved on to looking at section 3401, the section that contains the definitions

definition that would apply to the person in question. In a very loud, angry

read the definition of employee for the purpose of payroll withholding, then yes,

both definitions were provided in the letter to the company. So what did the

definition of withholding agent, which you can find at 26 CFR 1.1441-7 subsection A.

legislatively provided definitions. When a legislature provides its own definition for a word,

then only that definition can be used and the dictionary definition becomes irrelevant.

When the legislature has provided its own definition for a word, in law, it ceases to be

definitions. Of course, 99.9% of people who are looking at the law for some reason,

never bother to look at the definition section. They don't even know there's such a thing as a

legal term which requires them to find the meaning in the definition section. They wrongly assume

of legal terms is they can appear in the definitions of other legal terms. That means that as you're

reading the definition of one legal term, you need to check the entire definition section

to see if the definition you're reading contains other legal terms. The use of includes is a perfect

example of a legal term that frequently appears in the definitions of other legal terms. If you don't

definition you're reading. Let's take a look at the definition of includes in the tax code,

definition contained in this title shall not be deemed to exclude other things otherwise within

phrasing dates back to the turn of the 20th century. A far more recent definition that has the

example. Let's say a statute defines the word food. In the definition, pay attention to the

enumerated items after includes. The definition reads like this. As used in this chapter, the

part of the definition, even though not enumerated. However, based on the class established by the

definition of food, despite the fact that those would all be food, as the word is commonly understood.

Let's look at includes in a definition that may very well impact your life, specifically in the

definition of employee for the purpose of payroll withholding, which is found at 26 USC 3401C.

not appear in the definition are still part of the definition, if they fit within the class.

Listen carefully to the enumerated items after the word includes. Once we read the definition,

if that's the definition of employee that legally controls wage withholding, why is the company for

read the controlling definition of employee, but we didn't look at the command to withhold.

the ignorant person has never read the definition of payor. But ignorance doesn't make people

pieces together. A bit ago, we read the definition of employee that controls wage withholding.

Well, now I'm going to show you that definition really doesn't exist to define employee,

definition of employee again. It reads, for the purpose of this chapter, the term employee

to understand the law. Point one, the definition of employee is really all about defining employer.

Point two, the definition of employee does not limit upon whom payroll withholding can be applied.

Treasury decisions 8734 and 8881 do that. Point three, using the definition of employee

I said that 3401C, definition of employee, in reality exists only to define employer.

Let's read the definition of employer so you can see this for yourself. The definition of employer

definition of employer except that the employer has employees, the definition of which

we've already read a couple of times. In short, the definition of employer is established 100%

by the definition of employee. Do you recall that earlier we discussed that enumerated items after

the term includes create a class? Let's look at the definition of employee again and you tell me

what the class is. A quick comment before we read it. The word state in the definition means

under the exclusive legislative jurisdiction of Congress. So then, because the definition of

employer is established by the meaning of employee, the definition of employer is entities

your normal understanding of the word, but mean only what the legislatively provided definition

which leads some people to think they can add to the definition whatever they believe in their

discussed how they structure a definition for one term so they can sneakily use it as the basis

of another definition with the goal of concealing from the public the fact that employer for the

from using words I knew had specific legal definitions

and income tax is the very definition

People have different definitions of insanity,

is certainly one definition of insanity.

This is, in fact, the definition of a peaceable revolution.

this let's take a look at the definition of plateau a period or state of little

Now I don't know what his definition of whores is.

No, I don't know what her definition of man whore is.

As I said, a pretty good, decent definition of herd immunity.

I'm going to show you a definition of culling the herd.

evidence, they discover that Franklin has placed high definition cameras throughout the apartment

endemic okay now endemic you may know what that means in the standard dictionary definition but

as far as disease is concerned it has a different definition and the definition of endemic when it

It turns out that depending on one's definition of the epidemic being over, I wasn't wrong.

What this means, of course, natural herd immunity, the very definition of that is you have this

Let me share with you the definition of remission.

so-called long haulers. The definition of long haulers is somebody who gets COVID-19. Normally,