Re: 26 USC 7701(c)

"nat" <esenter@xxxxxxxxx> wrote in message
news:46C3CD2B.3030503@xxxxxxxxxxxx

Richard Macdonald wrote:
"nat" <esenter@xxxxxxxxx> wrote in message
news:46C37A39.8090702@xxxxxxxxxxxx

Enough of your tjheoretical hypophesizing, lets try a REAL WORLD Example

26 USC 7701(a)(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.

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.

So, are the 50 states within the meanuing of the term state as the
dictionary definition?

Who cares? The District of Columbia is the capital of the United States.
Therefore, the meaning of "State" must come from the class of the capitals
of countries. Yea, that's it.

Here you again show your total ignorance of the law and court decisions:

The Schroeders also argue that Nebraska is not a State as that term is
defined by 26 U.S.C. sections 3121(e)(1) and (2), 4612(a)(4)(A), and
7701(a)(9) and (10) (Supp. V 1993). The Schroeders in citing these statutes
in support of their position, fail to note that these sections define the
stated term (for example, "State" and "United States" in section 3121(e)(1)
& (2), "United States" in section 4612(a)(4)(A), and "United States" and
"State" in section 7701(a)(9) & (10)) to be more inclusive than might
otherwise be commonly understood. This result is easily reached by reading
each of these sections in conjunction with the definition of "includes" and
"including" contained in 26 U.S.C. section 7701(c) (Supp. V 1993), which
states that "[t]he terms 'includes' and 'including' when used in a
definition contained in this title [i.e. Title 26] shall not be deemed to
exclude other things otherwise within the meaning of the term defined."
Thus, the definition of "State" clearly includes what would be its commonly
understood meaning -- one of the fifty states forming a part of the entire
United States. So, too, with "United States." the Union and sovereign entity
produced through the association of all of the states. The Schroeders
attempt, unsuccessfully, to remove from the language of the statutes its
commonly understood meaning and usage.

Albers v. Internal Revenue Service, KTC 1996-40 (D.Neb. 1996)

http://dictionary.cambridge.org/define.asp?key=state*2+0&dict=A
state (PLACE)
noun [C]
one of the political units that some countries, such as the US, are
divided into
New York State
the State of Arizona
A state is also a country or its government: the member states of the
United Nations

Yes they are, ergo the 50 States are states per 7701(a)(10) which for the
porposes
of 26 USC State meand the 50 States, and DC when appropriate.

All definitions in the IRC are expansions of the common use definition.


.

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