How to Read the Internal Revenue Code:THE SEARCH FOR LIABILITY IN THE INTERNAL REVENUE CODE

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THE SEARCH FOR LIABILITY IN THE INTERNAL REVENUE CODE

The federal government has no jurisdiction over intrastate commerce because the Declaration of Independence is the organic law of the land and its main tenet is that “all men are created equal”. To make the importing of articles from the U.S. possessions fall under the foreign commerce clause, the U.S. possessions are treated as foreign countries (see 26 USC §§ 2014(g), 865(i)(3), and 872(b)(7) for examples).