Time: Tue Oct 07 19:17:52 1997
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Date: Tue, 07 Oct 1997 19:17:22 -0700
To: liberty-and-justice@pobox.com
From: Paul Andrew Mitchell [address in tool bar]
Subject: L&J: Is the IRC plain English?
Cc: <wwatts@nothinbut.net>
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This is a great answer. But, may I impose upon
the author of this answer, to provide clarification
to one more point: what is meant by the term
"this title" in IRC 7851(a)(6)(A)?
Many thanks, in advance.
/s/ Paul Mitchell
http://supremelaw.com
At 10:13 PM 10/7/97 -0400, you wrote:
>At 07:23 AM 10/5/97 -0700, you wrote:
>
>> Dear Friend,
>
>> I would like you to tell me what you think
>> the following statute says, in plain English:
>
>> "The provisions of subtitle F shall take effect
>> on the day after the date of enactment of this title ...."
>
>> I am particularly interested in hearing your opinion
>> as to the meaning of the term "this title", with
>> supporting authority and citations, if possible.
>
>First, the Internal Revenue Code, Title 26, has NOT been
>enacted into Positive Law.
>
>Therefore, according to 1 USCS, section 204, recourse has to
>be to the Statutes at Large.
>
>**************START OF CITE*************************************
>
> § 204. Codes and Supplements as evidence of the laws of
> United States and District of Columbia; citation of Codes
> and Supplements
>
> In all courts, tribunals, and public offices of the United
> States, at home or abroad, of the District of Columbia, and
> of each State, Territory, or insular possession of the United
> States -
>
> (a) United States Code. - The matter set forth in the edition
> of the Code of Laws of the United States current at any time
> shall, together with the then current supplement, if any,
> establish prima facie the laws of the United States, general
> and permanent in their nature, in force on the day preceding
> the commencement of the session following the last session
> the legislation of which is included: Provided, however, That
> whenever titles of such Code shall have been enacted into
> positive law the text thereof shall be legal evidence of the
> laws therein contained, in all the courts of the United
> States, the several States, and the Territories and insular
> possessions of the United States.
>
> (b) District of Columbia Code. - The matter set forth in the
> edition of the Code of the District of Columbia current at
> any time shall, together with the then current supplement, if
> any, establish prima facie the laws, general and permanent in
> their nature, relating to or in force in the District of
> Columbia on the day preceding the commencement of the session
> following the last session the legislation of which is
> included, except such laws as are of application in the
> District of Columbia by reason of being laws of the United
> States general and permanent in their nature.
>
> (c) District of Columbia Code; citation. - The Code of the
> District of Columbia may be cited as "D.C. Code".
>
> (d) Supplements to Codes; citation. - Supplements to the
> Code of Laws of the United States and to the Code of the
> District of Columbia may be cited, respectively, as "U.S.C.,
> Sup. ", and "D.C. Code, Sup. ", the blank in each case being
> filled with Roman figures denoting the number of the
> supplement.
>
> (e) New edition of Codes; citation. - New editions of each of
> such codes may be cited, respectively, as "U.S.C., ed.", and
> "D.C. Code, ed.", the blank in each case being filled with
> figures denoting the last year the legislation of which is
> included in whole or in part.
>
>**************END OF CITE****************************************
>
>The Internal Revenue Code of 1986 is recorded in the Statutes at
>Large for that period. They have been inserted into the Code as
>Title 26. They have cleverly intermingled sections of the 1986,
>1954 with the 1939 edition. Now, the 1939 was enacted into Law.
>Title 26 has NOT. When you study what they have done, they have
>deleted sections of the 1939 code and placed them else where in
>the 1954 and 1986 Code. If you got the US codes on CD-ROM, the
>very beginning of Title 26 is an index comparing the sections of
>the 1939 to the 1954 titles (code) and then 1954 and 1986 titles.
>When a section of Law is deleted and the new section is added,
>the whole title or code has to be placed into law. In other
>words, the Internal Revenue Code of 1954 was not enacted into law.
>
>There is one other thing I would add: it is also important for the
>statute to have an implementing regulation. Most of the subtitle F
>(enforcement and penalties section) are only authorized by
>regulation for ATF taxes ( Title 27 taxes ).
>
>> Thanks! I am doing this experiment with a
>> number of separate individuals, and would
>> like your permission in advance to publish
>> your answer in a compendium of the most
>> exemplary answers.
>
>The information and statute reference was given to me by John
>Dulaney.
>
>Bill Watts
>http://www.nothinbut.net/~wwatts/
>
>The jury has a right to judge both the
>law as well as the fact in controversy.
>
>John Jay, first Chief Justice, U.S.
>Supreme Court, in Georgia v. Brailsford,
>1794:4
>
>To consider the judges as the
>ultimate arbiters of all constitutional
>questions is a very dangerous
>doctrine indeed, and one which
>would place us under the despotism
>of an oligarchy. - Thomas Jefferson
>
>If we can prevent the government from
>wasting the labors of the people under
>the pretense of caring for them, the
>people will be happy. - Thomas Jefferson
>
>The Libertarian Party:
>
>http://www.lp.org/lp/
>
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