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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


Do yourself a favor, don't be so trusting, use Open Source software...

1. Get a safer web browser
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2. Prevent viruses & junk mail. Get Thunderbird.
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3. Get OpenOffice. You can still use, & save Word docs, Excel sheets, & Powerpoint files.

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>Try a LiveCD first

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See How to Burn ISO

Free ISO burners


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 Google Video.

America: Freedom to fascism


Download Posters

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

It's not a joke. What is Taxed?


What is Taxed?

Download T-Shirt Templates

It's Not a Joke. Joker Obama - Download PDF image

Fascist Joker Bush - Download PDF image

* Save these PDF images then upload to to make your own high-quality short or long sleeve t-shirts.

Tax Research Center
Search and Download Tax Regulations, 26 CFR

Free Downloads
Nothing is for sale at You can browse, download, and search tax regulations for free. If you would rather compile your own copy, see How to Search

Don't believe anything, search the law...
Search Tax Regs Online

Source: Government Printing Office, Electronic Code of Federal Regulations (e-CFR) -

  • Compare GPO search engine results to your TEXT/HTML search results.
  • Advanced search options include boolean and proximity.
  • Easy to use.

    Search the code. * Find the required code-words for taxation, e.g. deductions, excluded income.  


G is for GPO
Learn "what the U.S. Government is doing."
Citizens must dutifully research tax rules -
D is for Document
"laws are based on documents ... including the Declaration of Independence and the Constitution ... basic freedoms are outlined in ... the Bill of Rights."

Download tax regulations.
Download Tax Regulations

1. U.S. Tax Regulations - PDF files

Download tax regulations in PDF
are handy for showing the occurrences of code-word
Example: specific sources



2. U.S. Tax Regulations - TEXT/HTML files

Download tax regulations in TEXT/HTML
files are best for showing which sections contain code-word
Example: excluded income



3. Old Tax Regulations - PDFs - beginning 1913

"unless exempt from tax by law" Learn your history or be doomed. "not taxable by the Federal Government"


4. Browse TEXT-HTML files online

Browse tax regulations A mirror of the GPO website - 2004 tax regulations



Download tax regulations in PDF
If you'd rather make your own PDF copy from the Government Printing Office you can use these steps. Source: GPO


Download tax regulations in TEXT/HTML If you'd rather compile your own TEXT/HTML copy of tax regulations, see How to Search






Download tax regulations in PDFDownload tax regulations.
Download U.S. Tax Regulations - PDF files

  • Search tax regulations offline
  • Download regs in one PDF file
  • Use PDF to find every occurrence of "subject / term" (no boolean searches)
  • Easiest version of CFR to search, BUT some words and text strings which are split by
    a dash, as in how to de-
    termine taxable income
    may not be found, while ex-
    cluded income
    may be found. Use the latest Adobe Reader and try other PDF readers for best results. Verify results by comparing to TEXT/HTML copy, and/or use the GPO search engine

*Note: On many of our webpages you may have read something regarding the number of file(s) found. This applies to searching our TEXT/HTML version, where one file found = 1 regulation. In addition, each file may have multiple occurrences of a code-term. For example: In TEXT/HTML copy, "excluded income" will return 7 files [regulations] found... but will have 13 total written occurrences in tax regulations.

Tax regs search info. How to search PDF files

PDF Files
(Right-Click > Save Target-Link As)

2004 Tax Regulations:

2003 Tax Regulations:

Find more at U.S. Government Printing Office






Download tax regulations. Download tax regulations in TEXT/HTML
Download U.S. Tax Regulations - TEXT/HTML files

  • Search tax regulations offline
  • Exact copy of GPO's tax regulations website [2004] * - Includes all Parts of 26 CFR
  • Download all tax regulations in just one ZIP file
  • Use TEXT version to find every file (reg section) that contains "subject or term"
  • Boolean searchable (using WinMerge or similar tool)


(Right-Click > Save Target-Link As)

2004 U.S. Tax Regulations (Primary Server)~20.1MB Zip file.

2004 U.S. Tax Regulations (Secondary Server) ~20.1MB Zip file

Original Source: U.S. Government Printing Office

If you'd rather compile your own copy, see this.

Tax regs search info. How to Search TEXT/HTML files






Browse Online U.S. Tax Regulations - TEXT/HTML

  • Browse online - Examine this copy before downloading, or compare with other sources (No Search function)
  • Exact copy of GPO's tax regulations website [2004] * - Includes all Parts of 26 CFR

Browse tax regulationsBrowse 2004 Tax Regulations (Primary Server)

Browse 2004 Tax Regulations (Secondary Server)

* All of the GPO's broken links and missing files have been fixed using regulations from previous years.

Original Source: U.S. Government Printing Office






Download tax regulations.
Download Old Tax Regulations: 1913-1940, 1999, 1954 IRC.

"unless exempt from tax by law" "not taxable by the Federal Government"Download Income Tax Regs 1913-1940, 1999, and 1954 IRC

* PDF files only - Sizes vary

Source: Photocopied from originals, then scanned into PDF files






Tax regs search info. How To Search TEXT / HTML files

  1. Right click link > Save Target / Link As
  2. Open ZIP file > click Extract, put in any folder
  3. Open folder > click Search

Examples: Search the code.

  • excluded income - result Sec. 861
  • eliminated income - Sec. 861
  • eliminated items - Sec. 861
  • specific sources - Sec. 861
  • specific guidance - Sec. 861
  • how to determine taxable income - Sec. 861
  • the sources of income for purposes of the income tax - Sec. 861
  • exempt, eliminated, or excluded income - Sec. 861
  • deductions to excluded income - Sec. 861
  • exempt income - Sec. 861. (Search using <i>exempt income</i> for italics)
  • “exempt income” - Sec. 861. (Use &ldquo;exempt income&rdquo; for "quotes")
  • “deductions” - Sec. 861. (Use &ldquo;deductions&rdquo; for "quotes")
  • income that is exempt or excluded - Sec. 861 (Excluded)
  • income that is not considered tax exempt - Sec. 861 (Taxable)
  • excluded from gross income
  • excluded from gross income entirely (compare to GPO eCFR search function, if it's working)
  • computation of taxable income
  • determining taxable income of the taxpayer
  • determining taxable income from specific sources
  • determining taxable income
  • determine taxable income
  • income that is exempt
  • income that is not

...etc, etc

Is there a particular section which you keep finding in your search results? 861?

See How to Search






How To Search PDF files:

  1. Right click link > Save Target / Link As
  2. Open PDF file in Adobe or PDF viewer - Not in web browser
  3. Click Search >> enter search term >> Click Search

Search the code. Search Examples:

  • how to determine taxable income
  • specific sources
  • eliminated income
  • eliminated items
  • exempt or excluded
  • more common items

    Why "more common items"?
    "Section 61 lists the more common items of gross income" - Sec. 61-1(a)

    "more common items... are... excluded from gross income entirely" - Sec. 61-1(b)





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 © 2001-2011 Zolt [at] Permission is hereby granted for all use, Copyleft © 2001-2011 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.