Trevor on Nostr: If you think you are a taxpayer, take heed: 26 USC 7701(a)(1) - Definitions When used ...
If you think you are a taxpayer, take heed:
26 USC 7701(a)(1) - Definitions
When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof-
The term “person” shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.
Now, get familiar with 'ejusdem generis' and 'noscitur a sociis'.
26 USC 7701(a)(1) - Definitions
When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof-
The term “person” shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.
Now, get familiar with 'ejusdem generis' and 'noscitur a sociis'.