Missed it at the time, but (via the Swedish Law Blog, itself via Opinio Juris), it seems that, for the purposes of American tax collection, Antarctica doesn't count as a foreign country.
Update: Apart from correcting my shoddy spelling (still visible in the permalink), spoilsport Frank McGahon clarifies the issue quite plausibly both on his blog and in my comments.
Update 2: Though he's not entirely accurate, as I set out on his comments.
Tuesday, May 23, 2006
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