AndyK wrote: ↑Thu Apr 27, 2023 1:04 pm
What are you trying to prove? You already admitted that 'includes' EXPANDS the general definition.
Do you have any clue WHY that language was added to the tax code?
It was done to resolve the issue that some politicians claimed they were not involved in a 'trade or business' thereby exempting them from paying taxes. Congress disagreed with their position and added the language.
What are you trying to prove, other than that you can spew words?
Why did the 1916 law have to specifically Exempt "politicians" then ?
Later laws didn't exempt politicians though .
Do I have any clue why that language was added ?? Yes .
They intended to Tax every "trade or business" that was performing a function of a public office .
Includes "expands" the general definition , by adding another characteristic to the Definition .
It may end up restricting / confining the general definition to a limited sub-set .
Or it may expand the general definition to a greater "group" , all depending on what the "included" phrase says .
The point is , whatever follows "includes" , when used in and as A DEFINITION , means that what follows
becomes part of the VERY DEFINITION of what the word or term is intended to Mean !
It DOESN'T mean that what follows "includes" , is THE or A complete definition all by itself .
What am I trying to prove ???
That the LAW has a stated DEFINITION of the term "trade or business" which Congress has INTENDED to tax .
In Frear v. Wilder, 25 Haw. 603, 606, it was said: "It is a cardinal rule of construction that a statute imposing taxes is to be construed strictly against the government and in favor of the taxpayers and that no person and no property is to be included within its scope unless placed there by clear language of the statute . . . `In the interpretation of statutes levying taxes it is the established rule not to extend their provisions, by implication, beyond the clear import of the language used, or to enlarge their operations so as to embrace matters not specifically pointed out. In case of doubt they are construed most strongly against the government and in favor of the citizen.'" Gould v. Gould, 245 U.S. 151.