Legal

Ask a lawyer and get answers to your legal questions

Ask a Lawyer,
Get an Answer ASAP!

Just looking for someone to be honest in their answers....

Customer Question
Just looking for someone...

Just looking for someone to be honest in their answers....

Lawyer's Assistant: What state are you in? It matters because laws vary by location.

California

Lawyer's Assistant: Has anything been filed or reported?

No...

Lawyer's Assistant: Anything else you want the lawyer to know before I connect you?

Just questions on regulations....

Submitted: 9 months ago.Category: Legal
Show More
Show Less
Ask Your Own Legal Question
Answered in 1 minute by:
11/20/2017
Lawyer: legalgems, Lawyer replied 9 months ago
legalgems
legalgems, Lawyer
Category: Legal
Satisfied Customers: 13,958
Experience: Just Answer consultant at Self employed
Verified

Hello! I will be reviewing your question and posting a response momentarily; if you have any follow up questions please respond here. Thanks!

Ask Your Own Legal Question
Lawyer: legalgems, Lawyer replied 9 months ago

If you post your question here I can see if I can assist you; thank you!

Ask Your Own Legal Question
Customer reply replied 9 months ago
26 U.S.C. Sec. 7701(a)(26)
"The term 'trade or business' includes the performance of the functions of a public office."
Does this mean what I think it means?
Customer reply replied 9 months ago
Or more precisely......it means ONLY the performance of the functions of a public office. Because includes is limited to the same class of meaning in the definition. Is this true?
Customer reply replied 9 months ago
This what I found....I just need to confirm if this is correct?
Here is what I found:
This is limited to title 26.
26 USC 7701(c):
“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.”This is limited to just “this chapter”...
8 USC 3003:
“Section 3003, Rules of Construction
(a) For purposes of this chapter
(1) the terms “includes” and “including” are not limiting;”This is limited to the title 11
11 USC 102:
"Section 102, Rules of Construction
In this title-
(3) "includes” and “including” are not limiting;”You see the limited definition in 7701.....so am I correct in my understanding of what it means?
Lawyer: legalgems, Lawyer replied 9 months ago

Sorry for the delay; the site kept showing customer opt out so I was blocked from responding.

When a statute states it includes specific subcategories but does not exclude others, then the legislature is typically placing emphasis on the subcategories included, without excluding non mentioned categories;

here is an IRS advisory on this very subsection:

IRC 7701(a)(26) provides that the term "trade or business" includes the performance of the functions of a public office. The IRC 162 deduction provision is the most well known Code provision that uses the term "trade or business." Accordingly, although the phrase is defined in neither IRC 7701(a)(26) nor IRC 162, there is a tremendous amount of case law on the term "trade or business" under IRC 162. Generally, the interpretation of the phrase is the same, whether the use of the term is for IRC 162, 511-514, or 7701(a)(26) purposes. The Supreme Court suggests that the standard test for the existence of a trade or business for purposes of IRC 162 and IRC 511-514 is whether the activity "was entered into with the dominant hope and intent of realizing a profit." Commissioner v. American Bar Endowment, 477 U.S. 105, 110 n. 1 (1986) (citations omitted). Of course, the phrase "trade or business" connotes something more than an active course of activity engaged in for profit. Indeed, IRC 165(c) distinguishes between a "trade or business" on the one hand and a "transaction entered into for profit" on the other. The trade or business must refer not merely to acts engaged in for profit, but also extensive activity over a substantial period of time during which the taxpayer holds himself out as selling goods or services.

https://www.irs.gov/pub/irs-tege/eotopici92.pdf

So it applies to business in general, which includes a public office which is beyond the scope of what normally constitutes business which is presumably why it is specifically mentioned.

Further questions? Please post here to continue the chat.

Satisfied? Kindly rate positively so I receive credit for assisting you. I hope that you feel I have earned

5 stars 🌟🌟🌟🌟🌟*****

as I strive to provide my customers with great service. ☺️

(no additional charges are incurred).

Information provided is for educational purposes only. Consultation with a personal attorney is always recommended so your particular facts may be considered. The terms addressing this can be viewed here:

http://ww2.justanswer.com/terms-service-0#information

Thank you and take care.

Ask Your Own Legal Question
Customer reply replied 8 months ago
Only one problem......Public office defined in law and in the regulation.....and see it uses "and" meaning.....government cannot be excluded from the definition.If you have any doubt about what constitutes a “Public Office,” Black’s Law
Dictionary (6 th Edition) states it this way: “Essential characteristics of ‘public office’ are:
(a) authority conferred by law, (b) fixed tenure of office, and (c) power to exercise some
portion of sovereign functions of government.... Essential elements to establish a public
position as ‘public office’ are: position must be created by constitution, legislature, or
through authority conferred by legislature, portion of sovereign power of government
must be delegated to position, duties and powers must be defined, directly or impliedly,
by legislature or through legislative authority, duties must be performed independently
without control of superior power other than law, and position must have some
permanency and continuity.”The limitation in the 7701(c)......encloses based upon its definition....does not expand as the definition is limited to other items of the same class and no other can be included......so basically the IRC changed the term "trade or business" to only include the functions of a public office....and no other definition is equal to a public office......So between the regulation and Black’s Law makes it clear, a “trade or business” is a public office of the United States or an officer or employee of the United States in control of a government “public office”. the next question is where can “public offices” exist? and can they exist in any of the 50 compact states of the Union?TITLE 4 > CHAPTER 3 > § 72
§ 72. Public offices; at seat of Government
All offices attached to the seat of government shall be exercised in the District of Columbia, and not elsewhere, except as otherwise expressly provided by law.I can't find any other statute which expands locates a public office outside the District of Columbia......?You can see why I am very concerned. How many people actually realize this.
Customer reply replied 8 months ago
I looked up your case.....it is based on a 501(c)...which is a organization which is doing business "within the United States" and they do business in the "District of Columbia"...and if you registered as a 501(c) you agreed to be a "public office".....I just can't find what statute allows anyone outside of the District of Columbia other than a Officer, elected official or employee of the government? And 162 does not define terms, it is only if you are a "trade of business" again which means the functions of a "public office" then it gives what deductions you can use once you have agreed to function as a "public office".I am really trying to understand this......I am and trying to be a good Citizen and no longer be ignorant of the law....so many of my friends never bother to read or study anything at all....everyone just keeps doing what everyone says...but no one reads the law themselves......so that is why I am reaching out and trying to learn as much as I can on the law and what it actually says.Here is another example of limited definitions which further alarms me:
TITLE 26 > Subtitle F > CHAPTER 79 > Sec. 7701.
Sec. 7701. - Definitions
(a)(30) United States person
The term ''United States person'' means -
(A) a citizen or resident of the United States,
(B) a domestic partnership,
(C) a domestic corporation,
(D) any estate (other than a foreign estate, within the meaning of paragraph (31)), and
(E) any trust if -
(i) a court within the United States is able to exercise primary supervision over the administration of the trust, and
(ii) one or more United States persons have the authority to control all substantial decisions of the trust.The term “United States” as used in “U.S. person” above is defined in 26 U.S.C. §7701(a)(9) and (a)(10) as follows:
TITLE 26 > Subtitle F > CHAPTER 79 > Sec. 7701. [Internal Revenue Code]
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 geographical sense includes only the States and the District of Columbia.
(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.
TITLE 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES
CHAPTER 4 - THE STATES
Sec. 110. Same; definitions
(d) The term ''State'' includes any Territory or possession of the United States.I saw this in pursuant to the rules for statutory construction, if the 50 states of the Union are not mentioned anywhere in Subtitle A of the Internal Revenue Code and are not included in the definition of “United States” above, they can be safely assumed to be EXCLUDED by implication:
“Expressio unius est exclusio alterius. A maxim of statutory interpretation meaning that the expression of one thing is the exclusion of another. Burgin v. Forbes, 293 Ky. 456, 169 S.W.2d 321, 325; Newblock v. Bowles, 170 Okl. 487, 40 P.2d 1097, 1100. Mention of one thing implies exclusion of another. When certain persons or things are specified in a law, contract, or will, an intention to exclude all others from its operation may be inferred. Under this maxim, if statute specifies one exception to a general rule or assumes to specify the effects of a certain provision, other exceptions or effects are excluded.”
[Black’s Law Dictionary, Sixth Edition, p. 581]Here is another example:
TITLE 26 > Subtitle F > CHAPTER 79 > § 7701
§ 7701. Definitions
(a) Definitions
(31) Foreign estate or trust
(A) Foreign estate
The term “foreign estate” means an estate the income of which, from sources without the United States which is not effectively connected with the conduct of a trade or business within the United States, is not includible in gross income under subtitle A.They use "without the United States" meaning in the 50 compact states of the Union..."outside of the United States" another country. There is that "trade or business" again "public office"....and it also uses the limited definition for "United States" again.....I find the "trade of business" term used everywhere with the "within the United States" terms also....which if I am not mistaken...means only if you are effectively connected with a "trade of business" "within the United States" then these regulations apply to you.Is this a wrong assumption...from reading the statutes?Because I heard it somewhere, that if statute is vague or ambiguous then it can't be followed.You can see why I am a pretty concerned. Technically a kid could understand this stuff......if these definitions are correct and they are not vague or ambiguous, can a Citizen rely on them to be true and mean what they say?
Customer reply replied 8 months ago
As I showed before if they wanted the "includes" to be unlimited, they would have defined it that way as I showed.....which means Congress wanted the terms in Title 26 limited to exactly what they are defined as and what is contained in them.Another example gas imports and regulation...Congress has total regulatory authority where ever gas is used so look at how "United States" is defined 26 USC 4612 and it only applies to Subtitle D, Chapter 38 only:TITLE 26 > Subtitle D > CHAPTER 38 > Section 4612
SECTION 4612 - Definitions and special rules
(a)
Definitions
For purposes of this subchapter —
(1)
Crude oil
The term “crude oil” includes crude oil
condensates and natural gasoline.
(2)
Domestic crude oil
The term “domestic crude oil” means any crude oil
produced from a well located in the United States.
(3)
Petroleum product
The term “petroleum product” includes crude oil.
(4)
United States
(A)
In general
The term “United States” means the 50
States, the District of Columbia, the
Commonwealth of Puerto Rico, any possession of
the United States, the Commonwealth of the
Northern Mariana Islands, and the Trust
Territory of the Pacific Islands.
(B)
United States includes continental shelf
areas
The principles of section 638 shall apply
for purposes of the term “United States
(C)
United States includes foreign trade zones
The term “United States” includes any
foreign trade zone of the United States .You see if they want to include the "50 states" Congress will and does.....and "states of the Union" are always "state", "State" always means Territories or Possessions of the United State.Now you know why I am asking all of these questions.......please tell me if I reading these wrong?
Customer reply replied 8 months ago
I mean in state statutes.......in California...it shows "state" to mean the California republic....when they reference "State" it is used to mean the "District of Columbia" or Territories or Possessions of the United States.
Customer reply replied 8 months ago
One correction "trade of business" is defined in 7701(a)(26)? It specifically defines in there to be used for the whole Title 26.
On defined terms which say "Chapter" are only for that Chapter.
But 7701(a)(26) says for all of Title 26.
Customer reply replied 8 months ago
Please let me know if I got it wrong some how?The statutes pretty much connect together properly. I read the Brushuber U.S. Supreme Court decision......it makes sense now.....he was a Citizen of New York, the Court treated him as a Non-resident Alien in relation to Title 26, it also stated the 16th Amendment did not grant any new taxing power to Congress it still only applied to an excise tax on privileges based on the Corporate Excise Tax Act of 1909...that is why its does not require apportionment among the states, Direct Taxes still require Apportionment meaning all 50 state of the Union direct taxes must be by apportionment still. All it did was allow Congress to tax into the states of the Union if "United States" corporations, public offices were not in the District of Columbia, so it allowed the government to tax its own public offices and any Corporation which does business in the District of Columbia or who makes money from "within the United States" corporation "District of Columbia". Brushuber was a non-resident alien, but he received Stock Dividends Profits from a Railroad Corporation which was incorporated in Utah before Utah became a state of the Union....so being a Territory all Corporations were United States corporations organized and created by the United States, whoever the United States creates they can tax, so anyone who "conducts 'trade or business" within the United States" a corporation of the United States would be "within the United States"...and any money made from that business is taxable. So even though whatever Brushuber was doing to make a living in the New York state of the Union, that was not taxable, but because he had Stock in a "United States" corporation, which was created by the United States, and because the 16th Amendment now allows Congress to collect a excise tax at source, they can tax that source income within the states of the Union if its their "Public office" or Corporations. If Brushuber is right......all Citizens in the states of the Union are all Non-resident aliens in relation to the District of Columbia, and are Citizens of their respective states. At least this is what I am getting from the Brushuber U.S. Supreme Court decision.Am I going nuts here or am I reading it right?
Lawyer: legalgems, Lawyer replied 8 months ago

I'm sorry; this requires more legislative analysis and case law research than I am able to provide based on your response with additional authorities. It looks like you may want to hire an attorney to prepare a legal brief that analyzes this in detail. This will cite all relevant case law, statutes, the progression/analysis of how the court's reasoning has changed over time, etc.

It will also address other jurisdictions and how they deciphered the issue.

Legal briefs take many hours -depending on the complexity- to prepare; but when you cross analyze various statutes and case law, those tend to be very detailed treatises so it would be best to hire a research attorney to assist with that.

Further questions? Please post here to continue the chat.

Satisfied? Kindly rate positively so I receive credit for assisting you. I hope that you feel I have earned

5 stars 🌟🌟🌟🌟🌟*****

as I strive to provide my customers with great service. ☺️

(no additional charges are incurred).

Information provided is for educational purposes only. Consultation with a personal attorney is always recommended so your particular facts may be considered. The terms addressing this can be viewed here:

http://ww2.justanswer.com/terms-service-0#information

Thank you and take care.

Ask Your Own Legal Question
Was this answer helpful?

How JustAnswer works

step-image
Describe your issueThe assistant will guide you
step-image
Chat 1:1 with a lawyerLicensed Experts are available 24/7
step-image
100% satisfaction guaranteeGet all the answers you need
Ask legalgems Your Own Question
legalgems
legalgems
legalgems, Lawyer
Category: Legal
Satisfied Customers: 13,958
13,958 Satisfied Customers
Experience: Just Answer consultant at Self employed

legalgems is online now

A new question is answered every 9 seconds

How JustAnswer works:

  • Ask an ExpertExperts are full of valuable knowledge and are ready to help with any question. Credentials confirmed by a Fortune 500 verification firm.
  • Get a Professional AnswerVia email, text message, or notification as you wait on our site. Ask follow up questions if you need to.
  • 100% Satisfaction GuaranteeRate the answer you receive.

JustAnswer in the News:

Ask-a-doc Web sites: If you've got a quick question, you can try to get an answer from sites that say they have various specialists on hand to give quick answers... Justanswer.com.
JustAnswer.com...has seen a spike since October in legal questions from readers about layoffs, unemployment and severance.
Web sites like justanswer.com/legal
...leave nothing to chance.
Traffic on JustAnswer rose 14 percent...and had nearly 400,000 page views in 30 days...inquiries related to stress, high blood pressure, drinking and heart pain jumped 33 percent.
Tory Johnson, GMA Workplace Contributor, discusses work-from-home jobs, such as JustAnswer in which verified Experts answer people’s questions.
I will tell you that...the things you have to go through to be an Expert are quite rigorous.

What Customers are Saying:

Mr. Kaplun clearly had an exceptional understanding of the issue and was able to explain it concisely. I would recommend JustAnswer to anyone. Great service that lives up to its promises!

Gary B.Edmond, OK

My Expert was fast and seemed to have the answer to my taser question at the tips of her fingers. Communication was excellent. I left feeling confident in her answer.

EricRedwood City, CA

I am very pleased with JustAnswer as a place to go for divorce or criminal law knowledge and insight.

MichaelWichita, KS

PaulMJD helped me with questions I had regarding an urgent legal matter. His answers were excellent.

Three H.Houston, TX

Anne was extremely helpful. Her information put me in the right direction for action that kept me legal, possible saving me a ton of money in the future. Thank you again, Anne!!

ElaineAtlanta, GA

It worked great. I had the facts and I presented them to my ex-landlord and she folded and returned my deposit. The 50 bucks I spent with you solved my problem.

TonyApopka, FL

Not only did he answer my Michigan divorce question but was also able to help me out with it, too. I have since won my legal case on this matter and thank you so much for it.

LeeMichigan

< Previous | Next >

Meet the Experts:

Ely

Ely

Counselor at Law

24,658 satisfied customers

Private practice with focus on family, criminal, PI, consumer protection, and business consultation.

INFOLAWYER

INFOLAWYER

Attorney

22,843 satisfied customers

Licensed attorney helping individuals and businesses

JPEsq

JPEsq

Attorney

2,132 satisfied customers

Experience as general attorney, in house counsel, SSDI, Family Law attorney, and law professor

Law Educator, Esq.

Law Educator, Esq.

Attorney

44,266 satisfied customers

JA Mentor -Attorney Labor/employment, corporate, sports law, admiralty/maritime and civil rights law

Ellen

Ellen

Lawyer, Consultant

8,238 satisfied customers

25 years of experience helping people like you.

Guillermo Senmartin

Guillermo Senmartin

Lawyer

301 satisfied customers

Principal Attorney at Guillermo J. Senmartin, P.A.

Dimitry K., Esq.

Dimitry K., Esq.

Attorney

17,183 satisfied customers

Multiple jurisdictions, specialize in business/contract disputes, estate creation and administration.

< Previous | Next >

Related Legal Questions
If you owe money to the DWP but continue to pay something
If you owe money to the DWP but continue to pay something each month will they turn off your power? … read more
RobertJDFL
RobertJDFL
Attorney
Juris Doctorate
5 satisfied customers
Is it illegal to copy a client's government issued
Is it illegal to copy a client's government issued identification at a bank in the state of California? or just in the state of California?… read more
CalAttorney2
CalAttorney2
Attorney
Doctoral Degree
8,845 satisfied customers
where can i find the license number for a facility with State
where can i find the license number for a facility with State Department of Mental Health. Is www.allswellhome.org is a licensed facility with the State?… read more
Ely
Ely
Counselor at Law
Juris Doctor
24,658 satisfied customers
If one owns a Bar, and there are 2 bathrooms today, but not
If one owns a Bar, and there are 2 bathrooms today, but not ADA compliant, if I were to consolidate to 1 allowing to meet all regulations, is this permissible.… read more
Help4Health
Help4Health
Attorney and Counselor at Law
Doctor of Jurisprudence
31 satisfied customers
What is the california corporations code that requires coporations to register business o
What is the california corporations code that requires coporations to register business opportunities (licenses) that are over $50,000. I want to know what disclosure require,emts are and the registra… read more
socrateaser
socrateaser
1,031 satisfied customers
I have been prequalified to bid on a government agency job.
I have been prequalified to bid on a government agency job. I bid the job but have been informed that, although I am the low bid, I'm not going to get the job. Are there government code(s) that regula… read more
Help4Health
Help4Health
Attorney and Counselor at Law
Doctor of Jurisprudence
31 satisfied customers
Why couldnt someone open up a restaurant (Cannabis Cafe/Coffee
Why couldn't someone open up a restaurant (Cannabis Cafe/Coffee House)that is a head shop on the front end and members only are allowed in the back and must have marijuana prescriptions. This would be… read more
Anne_C
Anne_C
Attorney
Doctoral Degree
13 satisfied customers
My son and I live in Santa Barbara,Ca. My sons father lives
My son and I live in Santa Barbara,Ca. My sons father lives in Eugene,Oregon. I filed for a modification in child support. My sons father has been paying child support through DCSS in California for 1… read more
lucy7368
lucy7368
Juris Doctor
763 satisfied customers
I would like to increase the price of share from $0.01 to $0.10.
I would like to increase the price of share from $0.01 to $0.10. What kind of process should I do?… read more
Dimitry K., Esq.
Dimitry K., Esq.
Attorney
Doctoral Degree
17,183 satisfied customers
California vehicle code tint law. Is the maximum tint 30% or
California vehicle code tint law. Is the maximum tint 30% or 12% on front windows. Ca. V.C. section 26708… read more
Help4Health
Help4Health
Attorney and Counselor at Law
Doctor of Jurisprudence
31 satisfied customers
Can you tell me where I can find the code or regulation for
Can you tell me where I can find the code or regulation for required height on "guard pipes" or "crash posts" located on private property? The legal height on public property is 3 feet, but I'm not su… read more
A.J.
A.J.
Attorney
Doctoral Degree
1,796 satisfied customers
Im trying to find a cross-reference between Federal Regs implementing
I'm trying to find a cross-reference between Federal Regs implementing the IDEA (34 CFR 300, et seq.) and the California Education Code implementation.… read more
Help4Health
Help4Health
Attorney and Counselor at Law
Doctor of Jurisprudence
31 satisfied customers
What legal paperwork does someone have to have to be able to
What legal paperwork does someone have to have to be able to perform and be in a pornography film ? What is the disclosure called ? Is there anyway to get a copy or see the form if it is not you're ow… read more
Juliana
Juliana
Attorney at law
Doctoral Degree
18 satisfied customers
Is there one state versus another that it is easier to change
Is there one state versus another that it is easier to change names? Also looking to avoid making disclosures that would make it easy for someone to find out by internet searches etc.… read more
Help4Health
Help4Health
Attorney and Counselor at Law
Doctor of Jurisprudence
31 satisfied customers
In California, what are the rules and regulations for starting
In California, what are the rules and regulations for starting a pet treat business? What types of liabilities do we need to look at and what are the restrictions?… read more
Steinlaw
Steinlaw
Attorney/Principal
JD
1,704 satisfied customers
A small to medium sized corporation located in California ...
A small to medium sized corporation located in California has not been holding shareholders meetings for 2 or 3 years. A shareholder wanted to go but was told the company does not have to have them. I… read more
rvlaw
rvlaw
Judge
Juris Doctor
3,203 satisfied customers
I know its illegal for an employee of the California
I know it''s illegal for an employee of the California State Prison System (CDCR) to have a personal relationship with a CDCR inmate or parolee, but would the same apply to someone on felony probatin … read more
Bill F.
Bill F.
Associate Degree
1,110 satisfied customers
In California, if the executrix of an estate is not ...
In California, if the executrix of an estate is not equitably distributing the estates assets, and also owes the estate several thousand dollars, what can be done? A small estate, probate never filed.… read more
Help4Health
Help4Health
Attorney and Counselor at Law
Doctor of Jurisprudence
31 satisfied customers

DISCLAIMER: Answers from Experts on JustAnswer are not substitutes for the advice of an attorney. JustAnswer is a public forum and questions and responses are not private or confidential or protected by the attorney-client privilege. The Expert above is not your attorney, and the response above is not legal advice. You should not read this response to propose specific action or address specific circumstances, but only to give you a sense of general principles of law that might affect the situation you describe. Application of these general principles to particular circumstances must be done by a lawyer who has spoken with you in confidence, learned all relevant information, and explored various options. Before acting on these general principles, you should hire a lawyer licensed to practice law in the jurisdiction to which your question pertains.

The responses above are from individual Experts, not JustAnswer. The site and services are provided “as is”. To view the verified credential of an Expert, click on the “Verified” symbol in the Expert’s profile. This site is not for emergency questions which should be directed immediately by telephone or in-person to qualified professionals. Please carefully read the Terms of Service (last updated February 8, 2012).

DISCLAIMER: Answers from Experts on JustAnswer are not substitutes for the advice of an attorney. JustAnswer is a public forum and questions and responses are not private or confidential or protected by the attorney-client privilege. The Expert above is not your attorney, and the response above is not legal advice. You should not read this response to propose specific action or address specific circumstances, but only to give you a sense of general principles of law that might affect the situation you describe. Application of these general principles to particular circumstances must be done by a lawyer who has spoken with you in confidence, learned all relevant information, and explored various options. Before acting on these general principles, you should hire a lawyer licensed to practice law in the jurisdiction to which your question pertains.

The responses above are from individual Experts, not JustAnswer. The site and services are provided “as is”. To view the verified credential of an Expert, click on the “Verified” symbol in the Expert’s profile. This site is not for emergency questions which should be directed immediately by telephone or in-person to qualified professionals. Please carefully read the Terms of Service (last updated February 8, 2012).

Show MoreShow Less

Ask Your Question

x