Thread by @ASpireOnTheFlag

~0- [Fun with the Internal Revenue Code.
*Specifically let’s look at 26 USC 7701 (a)(9), (10), (26) & (31).]

~1- [Sec. 7701. Definitions
(A) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof.
(9) United States- The term “United States” when used in a geographic sense includes only the states & the District of Columbia.]

~2- [(10) State. The term “state” shall be construed to include theDistrict of Columbia.
(26) Trade of Business. The term “Trade of Business” includes the performance of the functions of public office.]

~3- [(31) Foreign Estate or Trust. the terms “foreign estate or trust” mean an estate or trust-the income of which from sources without the United States which is not effectively connected with the conduct of ]

~4-[a ‘trade or business’ within the U.S. is not includable in gross income under subtitle A.]

~5- [In law when you see the term ‘includes’ you can take it to mean ‘only’, or ‘at the exclusion of anything else not mentioned’.]

~6- [So then with definition (10) in mind which says that the term ‘state’ shall be construed to ‘include’ (only) the District of Columbia, we can now look at (9) and interpret that to say: “The term Unites States….]

~7- [includes only the District of Columbia.” And (26) is clear that Trade or Business is ‘only’ performing the functions of public office. Are you catching on?]

~8- [So then, based only on ‘definitions’ in the law we can clearly see that unless you are engaged in the performance of a public office in Washington, D.C., you would likely be considered]

~9- [a ‘Foreign Estate or Trust’ whose income is not includable in gross income under subtitle A of the I.R.C.]

~10- @threadreaderapp unroll this thread on Fun & Fraud With Definitions please.