Income Tax?

Tax rules should contain:

1) The list for what is taxed.
2) Instructions for how to determine tax.

These are needed so people know exactly what is excluded, deducted, and taxed. Isn't that the purpose?

Only 1 regulation, Sec. 861, provides the following:

• "specific guidance" for applying the Code. (1 file)
• "specific sources" of taxable income. (1 file)
• "the sources of income for purposes of the income tax" (1 file)
• "Income that is not considered tax exempt." (1 file) [i.e. the income that is taxable; the taxable items.]
• The definition for exempt income : "exempt, excluded, or eliminated". (2 files, both 861)
• "eliminated income" (2 files, both Sec. 861)
• "determining taxable income of the taxpayer" (1 file)
• "determining taxable income from specific sources" (1 file)
• "how to determine taxable income" (1 file) <-- Why do you suppose this isn't Tax Rule No. 2, but is instead found close to 6000 pages later in the 9th Volume? Why do they hide this simple instruction so far in the middle of regulations?
  
  Many more similar terms occur only within "the rules [of Sec. 861]"

The files found are the number of regulations in the entire Code of Federal Regulations (the millions of words) which contain the "term" or code. It is far beyond chance that such specific rules would only exist in Sec. 861.

Many more one-of-a-kind instructions, cross references, and even an index tell people to use Sec. 861 to determine tax. Why are these ignored and what do regulations specifically tell, or command, us to do?

You can search all of the tax regulations, or statutes, quickly. Ask your computer, what is taxed, and remove all the ignorance, doubt, and lies, by performing text-data-mining on the code in the Code of Federal Regulations and US Code.

	Find any rule in the book.

"Income that is not considered tax exempt"

See exactly what is taxed.

Many people know there is taxable income, and non-taxable income. The regulations say,
"The tax imposed is upon taxable income" (1 file).

But, according to "the rules... for determining taxable income " (1 file),
only foreign earned income is taxable income for a U.S. Citizen.

If "the tax imposed is upon taxable income", then most Americans owe ZERO.

The United States tax laws almost completely contradict the IRS. So, which one is broken?

This is not a tax scam promotion - nothing is sold. Do not believe anything we tell you, it is far too easy to see it for yourself. This is only research (easily repeatable) of what is actually written in tax code, and in the US tax rulebook - Title 26, Code of Federal Regulations. According to law, you are reponsible for your taxes, to know all the rules, and to make your own determination of your taxes. We promote nothing, except reading tax regulations, and how to search all of the Tax Code using a computer.

It is not possible to fabricate these results, they are computer-precise. If you care, you will verify several of them. The research is shocking, but pay attention... the real value here is the search technique that is being used. It can be applied to all Titles of regulations, all statutes, and any large volume of text. See that nothing can be hidden from you.

The United States tax regulations, from 1913 - 2004, are available here for free download. Search them yourself, on your computer, or search them online with the Government Printing Office search engines. Compare any of the current regulations here, for accuracy to any source you wish. We provide exact digital copies of the regulations from the GPO, but with all of their broken links and missing files repaired.

No need to take our word for it, and complicated searches are not required to find every subject. If you prefer, you can 'hear' it straight from the GPO-horse's-mouth [Government Printing Office search engine], http://ecfr.gpoaccess.gov - Hint: Right-click, Open in new window.

Everything has a scope.

What's the difference between taxable and excluded? From the eCFR >> click on Boolean >> enter Title 26 >> then enter these two code terms taxable income   AND   excluded income Result: There are millions of words in the Code of Federal Regulations, but there is ONLY ONE LIST containing both of these required code-terms. It happens within THE LIST of income not exempt (taxable income), Sec. 861-8T. There is a place where these two, taxable and excluded, must come together and be defined. It is the place where their differences occur. Existence for everything is specific. Everything has a defined limit, border, or scope.

Because the US tax system is based on code (the definition of code is a system), taxable income, excluded income, eliminated income, exempt income, allocation, etc, are necessary, or required codes. If you think about it, since "exempt, excluded, or eliminated income" exist, the code must provide, specifically, what is taxed (i.e. what is not exempt).

The code, within the CFR, does provide the list of taxable income, as "Income that is not considered tax exempt". Which is also "Income that is not, not taxable" ... or in just plain English, "Income that is taxable."

THE LIST of taxable income is Sec. 861-8T(d)(2)(iii).

Here are a few eCFR search examples that we've saved: "the tax imposed is upon taxable income" "excluded from gross income entirely" [more common items...are] (Sec. 861, frivolous? Yeah, Sure. But, the bare minimum you could do is investigate) "how to determine taxable income" "the sources of income for purposes of the income tax" "taxable income from sources within the United States shall consist of" "specific sources" "determining taxable income of the taxpayer" "excluded income" "eliminated income" There are many more. Whether it's taxable, gross, excluded, deductions, expenses, trade, business, individual, eliminated items, or ... the rules for determining any of these, section 861 is the result.

Search any Title using the eCFR

Judge? Attorney? Tax Professional? What's that smell? One of the most basic objects in taxation is "exempt income". Do you even know where "exempt income" is defined? Why don't you look for "excluded income", or "eliminated income", or "eliminated items"? (Isn't that your job?) What about income... not... exempt? The least you could do is investigate, and search through the CFR, and USC. If you don't know... solve the mystery. It's your profession. Act Professional

According to U.S. Code, and Code of Federal Regulations, only "foreign earned income" is taxable income. According to Sec. 861, few Americans owe any income tax. But, Courts, Judges, and Congress, say this is a frivolous argument. Is Section 861 really frivolous? ... Find out. Start by searching the Code of Federal Regulations * Source: Government Printing Office - http://ecfr.gpoaccess.gov 1. Right-click on link >> Choose Open in New Window. 2. Click on Simple Search >> Enter Title 26   Where can a taxpayer find "specific guidance" for doing taxes? Search for: specific guidance Fact: specific guidance only exists in Section 861. More specifically, Sec. 861 is the only section that can provide taxpayers with specific guidance - for anything. Coincidence?   Where are the "specific sources" of taxable income listed? * To see how much subject matter is only written in Sec. 861, use the CFR Boolean Search (it's on their left-side menu). What is Boolean? Search for: taxable income  AND  specific sources Fact: Sec. 861 is the only regulation that can prescribe specific sources of (in-from-with-among-having...) taxable income. Of course, anything is possible and this is probably just another coincidence. So we'll continue using the boolean operators, AND/OR, to locate all the desired code-words, and the section numbers in which they are written. A boolean search allows us to confirm, or eliminate, ANY possible condition, instruction, or section that has been written (something like using triangulation to determine location of desired "codes").

Triangulate the "code" Where does taxable meet excluded? Which sections have both code-terms? Find every section that has taxable income AND excluded income. Why? Because, somewhere there is a place where the difference occurs. These two items share a boundary, a border. This provides their definition. Like property, with property lines, they must separate at some point, each has a scope. It is not difficult to find their exact point of separation. The issue is territory. Result: You'll find that taxable income and excluded income separate in Sec. 861-8T, exactly between paragraphs (d)(2)(ii) and (d)(2)(iii). This result is digitally precise. And, this result can be verified with several "code-words", so ...   Pick a target and zero in... From the GPO's eCFR website, click on Boolean Search >> Enter Title 26 Fact: ALL of these subjects ARE prescribed in section 861. (Frivolous? Think of the odds) Search for: federal income tax AND excluded income income tax AND eliminated income federal tax AND exempt income deductions AND excluded income united states trade AND excluded income business AND excluded income individual AND excluded income expenses AND eliminated income taxable income AND specific guidance exempt income AND eliminated income AND excluded income rules AND deductions AND expenses sections AND deductions AND expenses items AND taxable income AND excluded income sources AND taxable income AND/OR excluded income rules AND taxable income AND excluded income allocating deductions AND gross income exempt income AND for all purposes excluded income AND for all purposes eliminated income AND for all purposes adding AND taxable income OR excluded income subtracting AND taxable income OR excluded income computation AND taxable income OR excluded income statutory AND taxable income AND excluded income (referring to statutes, since we are now searching regulations) gross income AND taxable income AND excluded income gross income AND taxable income OR excluded income apportion AND taxable income OR excluded income allocation AND taxable income OR excluded income items AND gross income AND excluded income items AND gross income AND enumerated (Notice, Sec. 61-1 mentions gross income only nine times, but Sec. 861-8 mentions it over 200 times. So, which section provides more "specific treatment"?) items AND gross income AND section 61 (Which is more specific? Sec. 61 or 861?) allocating AND sources AND taxable income (4) allocating AND sources AND gross income (4) allocating AND items AND gross income (3) etc, etc, ... Result: Sec. 861 is not frivolous. It's a digitally-precise fact.   * In case you missed it, excluded income and eliminated income were used in these searches because "exempt income" is defined as "any income that is, in whole or in part, exempt, excluded, or eliminated for federal income tax purposes." [26 CFR Sec. 861-8T(d)(2)(ii)]   There's more...   Now try the GPO's Proximity Search, which can locate your code-words within so many characters of each other. This shows the code-words, which might be used together in a sentence (such as a rule or command). Click on Proximity Search >> Enter Title 26 >> Search for (Use default settings, within 80 characters) excluded income NEAR gross income excluded income NEAR items income NEAR not NEAR tax exempt (i.e. income that is taxable) items NEAR not NEAR tax exempt (i.e. items that are taxable) income NEAR eliminated NEAR for federal income tax purposes rules NEAR deductions NEAR taxable income rules NEAR for NEAR determining taxable income taxable NEAR specific NEAR sources taxable NEAR specific NEAR activities exempt income NEAR means exempt income NEAR defined tax exempt NEAR income not NEAR tax exempt NEAR income statutory NEAR taxable income allocating deductions NEAR gross income allocating NEAR gross income allocation NEAR excluded income allocation NEAR taxable income allocation NEAR exemptions, within 120 characters statutory NEAR excluded income, within 120 characters taxable income NEAR for all purposes, within 120 chars etc, etc,...

Tax 'experts'? How did you code your tax software, without following the "code" from the CFR and USC?     WHO INSPECTS YOUR CODE?     Where did you find your "deductions", and "excluded income"? Explain yourselves. Your entire industry is a scam, and you can't all be ignorant. How many of you take part? The jig is up.     Ignorantia juris non excusat ("Ignorance of the law is no excuse")   Judges, IRS, Senators, and Congressmen: If ignorance is not acceptable, what is your excuse? All Titles of law can easily be data mined, to find the facts.   All of these are found in Sec. 861 (Title 26).   Frivolous? ... or ObviOus? Taxable, gross, or excluded income; try to find a regulation that is more specific than section 861. (Think of probabilities and statistics) Judges, IRS, Senators, and Congressmen, say "861 is frivolous," but 'Ladies and Gentlemen,' you're lying. Your own code reveals you as frauds. Explain yourselves. The Politician by Red Skelton

Result: Sec. 861

This can go on for awhile, and there are dozens of such code-terms, or combinations, where the results only come from Sec. 861.

According to Sec. 61, in the Code of Federal Regulations...

To the extent that another section of the Code or of the regulations thereunder, provides specific treatment for any item of income, such other provision shall apply notwithstanding section 61 [CFR Sec. 61-1(b)]

Fact: There is no other section of the Code, or regulations, more specific than 861.

Try searching for your own terms after you've written down several that you believe are accurate, or reasonable.

REASONABLE?

Now try GPO's Simple Search:
How can the following be a coincidence? Click on the eCFRs Simple Search >> enter Title 26 >> and search for:

• how to determine taxable income

Result: Only Sec. 861 prescribes "how to determine taxable income".

Now, search for:

• income that is exempt or excluded

Result: Only Sec. 861 prescribes the "income that is exempt or excluded".

Is there any income which is eliminated?

Search for:

• eliminated income

Result: Only Sec. 861 can prescribe "eliminated income".

How many times must we see section 861 before rejecting the 'coincidence'? Oh... is that you?

Here are some more results, and more, or these, or these, or try any subject (code-term) that you wish.

*Fact: Only Sec. 861 defines exempt income, and only Sec. 861 has the list of taxable income ("income that is not ... exempt").

Is searching difficult? Watch these short five-minute videos.

THE UNITED STATES CODE

Up to this point, we have shown you results from tax regulations. But, so that you can see tax regulations also concur with statutes, look at these results from the Internal Revenue Code, 26 USC. Source: GPO http://www.gpoaccess.gov/uscode/search.html (Hint: Right-click link, then Open in New Window)   Death, and Taxes? ... Or, just common-sense? We'll begin with the most common-sense question, first. Where is the law prescribing taxable income for a citizen of the United States?

Taxpayer horror stories Newsweek Oct. 13, 1997

To find this law, simply use its keywords. Search for:

• 26USC* AND "united states" AND "citizen" AND "taxable income"
  
  (Asterisk *, will search through all of Title 26 USCode. Just copy-paste line, as is)

Notice Section 861?

There are thousands of sections, but only 20 results have the specifics: Who, What, and Where. And, one of the results are Definitions, another is a query report for your search, so it's actually less than twenty.

What are the results if we disregard "united states"?

Search again:

• 26USC* AND "citizen" AND "taxable income"

Result: Section 861. And, there are only 24 Hits, or sections, even without "united states"

So, no matter where you live, and no matter what you may be a citizen of... Sec. 861 is the result (it was the first result, prior to 2007), and notice Sec. 61 is not among them. From these 24 results, it's obvious who is taxed; all of it foreign incomes. Nothing else is prescribed, but foreign income.

No matter how tax regulations, or statutes, are searched, Sec. 861 is the result.

Want to see more?

The code really does limit who is taxed.

To say this conclusion is frivolous, or even an argument is itself frivolous because there are NO remaining code-terms to argue about.

Of course, saying that most Americans are not taxed sounds preposterous, but search the code with your own computer, and you can see it with your own eyes.

The tax code is specific, that's the way code is. And, the instructions provided by "the rules [of Sec. 861] for determining taxable income" are clear. According to statutes, and regulations, not all sources, or items of income are taxable for every individual. (Who is Taxed also has more on the individual.)

Any 'expert' can show you that it's "whatever source" [Sec. 61] ...and it's absolutely true ...

But true only for:

• "Gross income"
• "...unless excluded"
• ...and notice, "more common items...are...excluded from gross income entirely" - Sec. 61(b)

Simple Questions - for the so-called 'tax professionals' and 'experts'

1. Is the tax imposed upon "taxable income" or "gross income"?
2. Is the purpose of tax rules to tell users "how to determine tax" and to "list" what is taxed?
3. What is "excluded income"?
4. What is "eliminated income" and in which section does it exclusively occur?
5. In which section is "exempt income" defined?
6. Where are the rules for the "allocation and apportionment of deductions"?
7. What "common items...are...excluded from gross income entirely"?
8. Is "expressio unius est exclusio alterius" a principle in statutory construction, and considered a 'common-sense canon'? ... How about "lex specialis derogat legi generali", which says that specific language controls over the general language?
9. Can people still be called experts, or tax 'professionals,' without knowing the fundamentals of their craft?

The more common items, and the unCommon, are in the code, and the 'code' cannot be ambiguous. Code is precise, always. In fact, many machines, such as jets, space shuttles, missles, air conditioners, heaters, power plants, etc, ... many systems, even economic empires, would crash, if it's code was not precise.

The income tax really does have a limited scope, it is prescribed in the tax regulations. The Code actually does address - who, where, when, what, and how. Just follow the instructions in the Code of Federal Regulations, Title 26, step by step, as they're written, to see what your own "computation of taxable income" produces, despite what previous court cases, judges, or the IRS may tell you.

The emperor really has no clothes on.

People lie, but code does not.

By searching with your own computer, you can view only the specific instructions provided in the tax rules, those which have a specific command and a definite action to be performed. You can filter through the many vague, repetitive, and misleading general statements, which command nothing definite (often us