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This paper will focus on the meaning of the terms resident, United States and residence as they are used in the Internal Revenue Code, Title 26 United States Code (U.S.C.). The general meanings of these terms vary depending upon the purpose of the legislation. As will be shown, Congress has expressly defined their meaning in the Internal Revenue Code (hereafter, IRC) to the exclusion of all others. While several articles [1] have been written discussing the meaning Congress intended these terms for purposes of federal income taxation, no article, annotation or book has viewed the meaning of these terms from the perspective of the U.S. Constitution and how they have been interpreted using fundamental principles of statutory construction in court cases.

journal of business and economics research

Residents Of The United States: A Study On Status Based On The Internal Revenue Code: Citizenship as a Defense to the Subject to Clause of the Internal Revenue Code