Re: 26 USC 7701(c)
- From: nat <esenter@xxxxxxxxx>
- Date: Mon, 13 Aug 2007 18:54:57 -0500
InquiringMindsWantToKnow wrote:
"nat" <esenter@xxxxxxxxx> wrote in message
news:46C0D403.3070401@xxxxxxxxxxxx
InquiringMindsWantToKnow wrote:
Term T includes object A, B, C.
Objects A, B, C are "within the meaning of the term defined".
Objects W, X, Y, Z need to be included or excluded from Term T.
Objects W, X are NOT "within the meaning of the term defined."
Objects Y, Z ARE "within the meaning of the term defined."
25. Is the criteria for inclusion of objects W, X, Y, Z the criteria of
whether the objects are "within the meaning of the term defined"?
The "criteria" for INCLUSION is whether or not the objects are within
the clause for inclusion. Only A, B, and C are included.
26 USC 7701
(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.
1. Per section 7701(c), Isn't "within the meaning of the term defined" the
clause for inclusion?
No. The clause for inclusion is what follows INCLUDES. You said only A, B, and C are included.
the26. Are objects W, X included or excluded from within the definition of
term?
Since W and X are NOT "within the meaning of the term defined", they
would be excluded by the definition.
2. To make sure I understand what you are saying, are you saying W and X are
NOT within the clause for inclusion?
No, YOU said only A, B, and C are included. Therefore, where ever the term T is used, A, B, and C are included. That is the definition of T.
the27. Are objects Y, Z included or excluded from within the definition of
term?
Since Y and Z ARE "within the meaning of the term defined", they would
NOT be excluded by the definition.
3. Again, to make sure I understand what you are saying, are you saying Y
and Z ARE within the clause for inclusion?
No, YOU said only A, B, and C are included. YOU also said Y and Z are "within the meaning of the term defined", therefore Y and Z are not excluded.
28. Do the traits of objects A, B, C define the traits of the CLASS of
objects included in term T?
The "traits" of any object has absolutely no significance concerning
7701(c). It doesn't enter the equation.
4. If term T "includes" objects A, B, C, then what is the criteria for
selecting (including within the definition) objects Y and Z?
Y and Z are not to be excluded from the definition because they are "otherwise within the meaning of term defined (T)". In other words, when "includes" is used, T does not MEAN A, B, and C. "Includes" is not to be equated with "mean".
5. Didn't you agree that objects Y and Z are NOT excluded because they ARE
within the meaning of the term defined?
Yes, because Y and Z are otherwise within the meaning of T.
6. How is a term defined when the statutory law states, {For the purposes of
this chapter, the term T includes A, B, and C}?
Whatever T means, A, B, and C are to be included. The variable is the MEANING of T.
7. Isn't the term T defined by objects A, B, and C since there are NO OTHER
DEFINING WORDS in the definition of the term?
It seems you are hung up on the meaning of "to define". Sec. 7701(c) is telling you what to do when "includes" is used.
8. If there are no other defining words for the definition of the term T,
How then are Y and Z selected as being within the definition of the term
defined?
Y and Z are "otherwise with the meaning of the term defined (T)" just like you said. Pursuant to 7701(c), Y and Z are not excluded. Therefore, wherever you see the term T, Y and Z are within that definition because they are NOT EXCLUDED.
.
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