It is widely understood that the United States Internal Revenue Code requires that  “U.S. citizens” are subject to U.S. taxation wherever they may live in the world. Although this is true, the Internal Revenue Code:

• Does NOT explicitly say that U.S. citizens are subject to U.S. taxation on their world income wherever they reside; and
• Does NOT explicitly define the term “citizen” or “U.S. citizen”. (This contrasts with the the terms: “U.S. Person”, “Permanent Resident”, “Substantial presence”, etc. that ARE explicitly defined in the Internal Revenue Code.) This means that the starting point for the definition of “U.S. citizen” is in the 14th Amendment of the Constitution and the United States Immigration and Nationality Act.

Some thoughts on each of these points…

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