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Data-Mining the Tax Code -



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The US Tax Code and the Code of Federal Regulations show that income for most Americans is "excluded, or eliminated for federal income tax purposes." You can easily see this with a computer because the Income Tax has been codified.

Download 26-CFR:
* orig. source: GPO

Search Options

TEXT/HTML version (a repaired copy of the broken original from the GPO, the most accurate, search it on your computer).
PDF version (easy to search, compiled into one file).
GPO eCFR Don't download anything. Instead, search the eCFR (the most user-friendly, online search tool available from US Government source).
Or Compile your own copy of 26-CFR (we'll tell you how to make a complete copy of all sections from the GPO, something even they didn't bother to do until late 2004 [2005]... Not fun, but possible).

See How to Search


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Diagram of income tax.


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Poor Albert, he didn't have a computer, and didn't know  "how to determine taxable income". Unfortunately for us, he left such critical thinking to his accountants.

"The hardest thing in the world to understand is income tax."

Wrong! Tax is easy.
See: PDF - Tax law


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Did you know the Income Tax/Money Scam has been made into a movie?

Aaron Russo, who made the movies "The Rose" with Bette Midler, and "Trading Places" with Eddie Murphy, made a movie that exposes the politicians and their income tax fraud.

You can watch this movie free on Youtube Video.

America: Freedom to fascism


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All we need is the right major crisis and the nations will accept the New World Order.

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Have you searched tax law for Exempt or Excluded income?



Ignorance is no excuse, right? Locate the "code" before you judge. Its not hard, its your duty.

  1. Search with - U.S. Government Publishing Office
  2. Click Simple Search on their left-side menu
  3. Enter Title 26, search for...

    1. exempt income means - Sec. 861
    2. excluded income - Sec. 861, (1st occurrence in statutes or regs)
    3. eliminated income - Sec. 861
    4. eliminated items - Sec. 861
    5. eliminated for federal income tax - Sec. 861
    6. income that is exempt or excluded - Sec. 861
    7. gross income may include excluded income - Sec. 861
    8. exempt, excluded, or eliminated - Sec. 861
    9. exempt, eliminated, or excluded income - Sec. 861
    10. sources of income for purposes of the income tax - Sec. 861
    11. specific sources - Sec. 861
    12. specific guidance - Sec. 861
    13. how to determine taxable income - Sec. 861
    14. Income that is not considered tax exempt - Sec. 861
    15. allocation and apportionment of taxable income - Sec. 863-2, refers to 861
    16. allocation and apportionment of expenses - Sec. 861
    17. allocation and apportionment to exempt, excluded or eliminated income - Sec. 861
    18. allocation and apportionment of deductions - Sec. 861
    19. deductions to excluded income - Sec. 861
    20. “deductions” - Sec. 861 (only result with "quotes", Sec. 1.861-8(a))


Tax PRO? Have you searched Income tax law? It's your duty. Ignorance is no excuse.
Tax Professionals?
1. "income that is exempt"
2. "Income that is not"
A real pro would already know where "Exempt income" is legally defined.
Is it ignorance of the law?

Exempt income -
26 CFR 1.861-8T(d)(2)(ii)

Income that is not -
26 CFR 1.861-8T(d)(2)(iii)

Nothing is for sale at
No products. No advice.
Just pure data mining.

Tax Law Search Result
Digital precision, Section 861
  1. Exempt income
    26 CFR 1.861-8T(d)(2)(ii)
    "exempt income means any income that is ... exempt, excluded, or eliminated for federal income tax purposes."

  2. Income Not Exempt (Taxable income)
    26 CFR 1.861-8T(d)(2)(iii)
    "Income that is not considered tax exempt. The following items are not considered to be exempt, eliminated, or excluded income
    (A) In the case of a foreign taxpayer ... gross income (whether domestic or foreign source)
    (B) gross income of a DISC or a FSC; [Domestic International Sales Corp, Foreign Sales Corp]
    (C) gross income of a possessions corporation
    (D) Foreign earned income as defined in section 911"
  3. Source: U.S. Government Publishing Office,

Income that is exempt, AND Income that is not. A line in the sand.

Coincidence? Notice, all of the basics, including the codified, legal definition of Exempt income are prescribed by law in Section 861. Frivolous?



Duh, Excluded income?Fact: US laws, including statutes and regulations, are "codified". As with all code they are digitally precise.

According to GPO, "the Federal Government's official, digital, secure resource"...

  1. Only foreigners, three specific types of corporations, and those making "Foreign earned income" can have any taxable income.

  2. All income is "exempt, excluded, or eliminated for federal income tax purposes" except income not exempt.

Do you make "Foreign earned income"? Are you a "foreign taxpayer"? No? According to legal, codified definition of "Exempt income", the majority of Americans do not owe any income tax!


Other Code Search Options:


Have you searched Google for legal definition of "Exempt income"?



Try it now, click Search. Or, check Google for "exempt income means" (use quotes)

Try Google's Government Search Engine "Uncle Sam"


Google Search Result is ... 861
Digital precision, Section 861

Google says Exempt income is defined by law* in Section 1.861-8T Computation of taxable income from sources... The Law -- See Sec. 861-8T(d)(2)(iii)

*Sec. 861-8T is first result of a statute or regulation listed among other included results.


Fact: Google and Government Search Engines Agree

According to both the U.S. Government Publishing Office and Google, Sec. 861 prescribes legal definition for Exempt income. Regulation 861 is first GPO "code" result produced by Google (currently 2nd and 5th overall result on page 1). Section 861 is the same result produced by GPO's own search engine, eCFR, showing both Google and US Government search engines agree - section 861 prescribes the codified, legal definition of "Exempt income".

Following images are from Google's now defunct Uncle Sam search engine. These images also display a previous version of But even today, GPO site links are still found on first page of Google search results.

Click image or link to enlarge.

1. The Electronic CFR

Google Search: regulation "exempt income" defined

2. Regulation = Sec. 861-8T

Google Search: regulation "Exempt income" defined = Sec. 861-8T

3. Actual U.S. Income Tax law

Exempt income & Income that is not exempt.

Source: Google's Uncle Sam. January 2010.

Section 861-8T was first result according to 'Uncle Sam', because Uncle Sam only searched government documents.

Now search Google for...
(include quotes where shown)

  • ecfr "how to determine taxable income"
  • regulation "excluded income"
  • "the sources of income for purposes of the income tax" (look for results from
  • "income that is exempt or excluded"




Tax Questions - Where is “Exempt income” legally defined (codified)? Why Search Regulations?

According to IRS...

    The IRS is bound by the regulations.
  1. "Federal tax law begins with the Internal Revenue Code ... (26 USC)",,id=98137,00.html#irc

  2. "Federal tax regulations--pick up where the Internal Revenue Code leaves off" (26 CFR),,id=98137,00.html#26cfr

  3. "The Service is bound by the regulations."
    Internal Revenue Manual,





Tax Questions - Where is “Exempt income” legally defined (codified)? Why Section 861?

"Income that is not ... exempt" Income that is exempt, AND Income that is not. A line in the sand. "exempt, excluded, or eliminated"

Everything has a scope. The scope for the income tax is defined (the border line is drawn) between Section 861-8T(d)(2)(ii) and (iii)

The Law -- See Sec. 861-8T(d)(2)(iii)
Notice, "proof" of Sec. 861 is found in the search results listed above, which were all were placed by lawmakers in just one section, Sec. 861.





What's the big deal?

According to the "code", only "Foreign earned income" is taxable, which means we are being scammed (i.e. defrauded by politicians. Surprise, surprise.)



Here is the map for U.S. income tax law, as it is actually codified.

Map of taxable income "The hardest thing in the world to understand is the income tax" - Albert Einstein

Fact: Only "Foreign earned income" is taxable income. Poor Einstein didn't have a computer.

What's your excuse? Duh, Excluded income?





Now Search "Normal" Google

Google Search         (click search button)


Google Search: regulation "exempt income" defined.

*Google Search Result - January 2010

Note: This search result was produced before the searched text was placed on this page.




Also Google ...

  • income that is exempt or excluded
    Notice, the first Google result for a code section of law is 26CFR1.861-8T(d)(2).

  • "eliminated income" code section
    Currently, first code section of law for "eliminated income" can still be found on first page of results.

  • "excluded income" code section
    Now moved to 3rd page of Google results.


Google also used to include simply "excluded income" and "eliminated income" in their results, but no longer.

It would seem that Google is hiding legal definitions, especially since they've stopped their Uncle Sam search engine from educating America's tax professionals.


Tax professional?

It doesn't take a computer scientist to search tax code for "excluded income" (

Is it just ignorance? Or do you love easy money?



Judges say section 861 is frivolous, regardless of their own computer-precise results (excluded income, etc). They say, if you follow the tax laws written in section 861, you're making a frivolous argument and must be fined, and then imprisoned.

Honestly, "Your Honor"? ... Punishing people for actually following the law?

There is no need to pretend "tax code" is harder than it really is, because "excluded income" occurs for the very first time (within all tax law, USC or CFR) in section 861. And, among thousands of sections, only ONE section of U.S. law has "codified" instructions for "how to determine taxable income" ...Section 861. Frivolous? Or just a simple fact?



Ignorance is no excuse. Learn, and change. Stop Ignoring Regulations

According to tax "code", regulations cannot be avoided - including Section 861.

A. "Taxable income from sources within United States" - 26USC861

B. "Gross income from sources within United States" - 26USC861

C. "deductions ... shall be allocated ... under regulations" - 26USC863

Source: GPO

Notice, "deductions" are missing from 26USC861, because they "shall" be allocated "under regulations".




Judge? Search the Income tax law. It's your duty!
Do you even know where "Exempt income" is codified (legally defined)?
Have you considered...
1. "Income that is not considered tax exempt"
2. "excluded income"
3. "specific sources"

Lawmakers do not read the laws they pass, and, clearly, neither do judges. Be professional - have some "honor". Use your computer and search the Code!

Judge, You swore an oath. Follow the law. It's written. It's your duty. It's your job. It is why WE pay you.

Law is codified, and code doesn't lie. Ignorance of the law is no longer acceptable for so-called tax "experts" & "professionals".

Tax Questions - Where is “Exempt income” legally defined (codified)? Aren't exclusive, one-time code instructions applicable to everyone?

  1. "how to determine taxable income"
  2. "the sources of income for purposes of the income tax"
  3. "deductions to excluded income"
  4. "exempt, eliminated, or excluded income"

What do think your computer (i.e. tax software) would produce if given the actual tax "code" instructions, instead of the fraudulent results produced by all tax software available today? All tax software is fraudulent, if it ignores the legal definition of "Exempt income". Notice, these code instructions cannot be confused with other instructions, because ...they're exclusive. They exist in only one location, Sec. 861.




The Law -- See Sec. 861-8T(d)(2)(iii) Judge? Tax Professional? ... Taxpayer? Can an expert really be called "expert" but not even know where "Exempt income" is legally defined (codified, i.e. actually written)? Is a judge qualified to judge a tax case, and remain ignorant of "excluded income"?

Is it "professional" for tax professionals to handle our hard-earned money without the basic knowledge of their chosen profession, e.g. "eliminated income" and "eliminated items"? ... Not to mention, the rules for allocation and apportionment of deductions?

Whom are you serving?

Ignorance is no excuse. Learn, and change.Don't accept your ignorance! It's a duty to know the law. Search the Official Source: U.S. Government Printing Office




Download this list. Show it to an “expert.” Print this ... and show it to your "tax professional". (Source: GPO 2004)

Tax law is very easy. So easy that everything most Americans need to know about U.S. Income taxes fits on just one page. Law is codified, and code doesn't lie.




Want to learn more about Government income tax fraud?

Mapping tax code
  Data Mining Code
Simple Diagram of Income Tax Law
Simple Diagram
IRS Tax code search for "excluded income".
Legal Definitions
IRS Whistle Blowers
Whistle Blowers
Spread the word.



Attention Researchers

If any link has disappeared, try to copy and paste the link address at


The intended purpose of this website,, is to data mine with a computer the Internal Revenue Code, and the Code of Federal Regulations, Title 26, for the "codes" (e.g. taxable income, gross income, excluded income, eliminated income, exempt income, deductions, allocation, apportionment, etc), for rules, and instructions, for determining income tax. The results have been published throughout this website. It should be evident these search methods may be applied to any Title of Law, or large volume of text, and in any country that has codified laws and rules. See How to Search.

Nothing is for sale at Information posted at should not be considered legal advice and is solely for educational purposes. The reader should not rely on information provided herein to determine tax.

Do not accept this website as tax advice.
is only tax research from data mining tax law.

To contribute - See How to Search, and Contact Us.

We do not sell, promote, or advise anything, but data-mining, searching, and reading tax code with the only appropriate code tool ... your computer.

We do find every occurrence of a particular code-term to establish precisely what is written, and what is not written in tax law. When we say, no other rule or statute exists - for example, regarding excluded income, we show you how many files contain this important code term, and how we searched for it with a computer. You can easily verify any of the laws, rules, or code-terms in question, and you should verify every result because it is your duty to know and follow the law. Ignorance is no excuse.

You are responsible for doing your taxes.

Questions: If you have questions, try asking your Congressperson or Senator.

Question Ask your lawmaker to explain these Sec. 861 search results ...

  1. "eliminated income" - Sec. 1.861-8(d), 1.861-8(d)(2), 1.861-8T(d)(2)
  2. "excluded and eliminated items of income" - Sec. 1.861-8T(d)
  3. "eliminated items" - Sec. 1.861-8T(d)
  4. "excluded income" - Sec. 1.861-8 and 1.861-8T
  5. "income that is exempt or excluded" - Sec. 1.861-8T(d)(2)
  6. "specific sources" - Sec. 1.861-8(a)(1)
  7. "specific guidance" - Sec. 1.861-8(a)(1)
  8. "how to determine taxable income" - Sec. 1.861-8(a)(1)
  9. "the rules [of Sec. 1.861-8 ...] for determining taxable income" - Sec. 1.863-1(c)
  10. "Exempt income ... defined" - Sec. 1.861-8T(d)(2)(ii)
  11. "income that is not considered tax exempt" [i.e. taxable income] - Sec. 1.861-8T(d)(2)(iii)


Ask your Congressman and Senator ...

Question If "Exempt income" is "defined" in Sec. 861, why is Sec. 861 frivolous?

Find your Congressperson:
Find your Senator:

Answers: If you want answers, you can try asking the press - the American media and foreign media.


The Code of Federal Regulations

When searching tax law, we pay close attention to 26 CFR...

"the Official Interpretation"

"Federal Income Tax Regulations (Regs) are the official Treasury Department interpretation of the Internal Revenue Code"
- Internal Revenue Manual,
"Federal Tax Regulations pick up where the Internal Revunue Code (IRC) leaves off by providing the official interpretation of the IRC"

The Code of Federal Regulations are the rules, written in plain English, which both the public and the IRS must follow:

"The Service is bound by the regulations."
- Internal Revenue Manual,

Since "the Service is bound," we can be sure that we are playing by the same rules. It does not require a law degree to understand them. See How to Search and Search Examples.



All data mining research contained herein is Copyright © 2001-2016 Zolt [at] Permission is hereby granted for all use, Copyleft © 2001-2016 Zolt [at] Many logos and images are owned by others and protected by copyright and/or trademark. We believe their use qualifies as fair use under United States copyright law.