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"Except as otherwise provided"
- Title 26 USC Sec. 61
| What does the law say? What doesn't
the law say?
Lower courts, the IRS, and many 'tax experts' say that following
section 861 is frivolous. Without offering any citiation of law,
the experts say Sec. 861 does not apply to U.S. citizens or U.S.
income.
But law is written ... not spoken. So, why is 861 the only code
section we are not supposed to follow? What is it about 'Sec.
861 code' that politicians do not want utilized?
If you ask any 'tax expert', "Where is taxable income
listed for a citizen of the United States?", or "Where
are the deductions written for a citizen?", they'll
give you their best answer, but if you ask the code expert, the
government's own code
search engine, the same question using a boolean search of
the code, in Title 26 USC, like so, you'll get precisely what
you want...
- 26USC* AND "taxable income" AND "united states"
AND "citizen"
- 26USC* AND "deductions" AND "united states"
AND "citizen"
...then, Sec. 861 becomes very relevant, not frivolous at all.
There are many similar results. Try searching the tax law with
an appropriate code tool, your computer. See if you agree with
the lower courts; the IRS; and the other 'tax experts'; or if
you think the Income Tax is just an exaggerated fraud.
How to Search the US Tax Code in Two Easy
Steps
Step 1. Open one of these search engines...
Useful: Right-click on link, then Open in New Window
Optional: Download a copy of the tax code.
With the following websites you can get your own copy of the
tax code to compare with results from sources above. * Note, these
cannot be boolean searched.
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Step 2. Perform a Search...
What is boolean?
Part of a boolean
search uses the word AND between the desired terms. In this
case, boolean simply means that we are asking the computer to list every
section of statutes, or regulations, that has both "this"
AND "that", whatever those may be. Using one or more ANDs
can pinpoint the exact location of any topic inside any amount of text
(deleting the haystack to find the needle).
Copy and paste the following lines into the search engine you chose.
Some search engines are better than others, we recommend using the Government
Printing Office's search engine. Results can be compared with the other
search engines. Include the double quotes, but notice some search engines
work better with single quotes.
You can add 26USC* to your boolean search string to confine
your search to Title 26, Internal Revenue.
(Take notice of secs. 861, 862, 863, 864, 865. These are the sections
the lower courts and IRS say are frivolous.)
- "taxable income from sources within the United States"
-------- Example of simple search
- "taxable income" AND "citizen" AND "united
states" -------- Example of boolean search
- 26USC* AND "deductions" AND "citizen" AND "united
states"
- 26USC* AND "gross income" AND "citizen" AND
"united states"
- "gross income" AND "included" AND "united
states"
- "gross income" AND "deducted" AND "united
states"
- "gross income" AND "deductions" AND "united
states"
- "taxable income" AND "deductions" AND "united
states"
- "items" AND "taxable income" AND "citizen"
- "items" AND "deducted" AND "gross income"
AND "taxable income"
- "taxable income" AND "included" AND "united
states"
- "deductions" AND "allocated" AND "gross income"
- "sources" AND "gross income" AND "taxable
income"
- "individual" AND "citizen" AND "taxable
income" AND "included" AND "united states"
- "individual" AND "citizen" AND "resident"
AND "taxable income" AND "included" AND "united
states"
- "individual" AND "citizen" AND "taxable
income" AND "gross income" AND "included"
AND "united states"
- "items" AND "sources" AND "included"
AND "deducted" AND "taxable income" AND "united
states"
- "income" AND "deducted" AND "within united
states"
- "sources" AND "gross income" AND "taxable
income" AND "individual"
- "sources" AND "taxable income" AND "united
states citizen"
[Look at 865(b), which leads to 861(a)(6), showing what is taxed -
foreign earned income/gains/profits.]
- "taxable income" AND "items" AND "united
states"
- "sources" AND "gross income" AND "united
states citizen"
- "allocation" AND "gross income" AND "citizen"
- "allocation" AND "gross income" AND "within
the united states"
- "taxable income" AND "within united states"
- "gross income" AND "within united states"
- "deductions" AND "within united states"
- "the following items" AND "shall be treated as income"
- "gains" AND "profits" AND "gross income"
AND "taxable income"
- "gains" AND "profits" AND "gross income"
AND "deduction"
- "gains" AND "profits" AND "gross income"
AND "deductions"
- "gains" AND "profits" AND "gross income"
AND "deducted"
- "gains" AND "profits" AND "shall be deducted"
- "gains" AND "profits" AND "shall be included"
- "gains, profits" AND "taxable"
- "gains, profits"
- "items of gross income" AND "taxable income"
- "items of gross income" AND "deductions"
- "items of gross income" AND "allocated"
- "items" AND "allocated" AND "gross income"
- "items" AND "taxable income" AND "deductions" [this is not returned
by the GPO search engine, but these three terms are clearly found
in Sec. 861(b)]
- "items" AND "income" AND "shall be deducted"
- "expenses" AND "income" AND "shall be deducted"
- "items" AND "gross income" AND "citizen"
- "gross income" AND "taxable income" AND "citizen"
- "sources" AND "taxable income" AND "citizen"
- etc, etc...

Did
you see enough of sec. 861, including the sections
thereunder, 861-865?
Sec. 861 could not be the result if it was not accurate.
Just where else do you think this subject matter could possibly be located?
Frivolous or obvious? Did you conclude Sec. 861 does not apply? Did
you notice that even "exempt income" is "defined"
in Sec. 861, among thousands of sections?
Judges, Where is your 'honor'? Why won't you allow
the law in your courtroom? If there really is a law, why won't you simply
give the section number. If you, or the IRS, could show another section
more specific than 861, wouldn't you?
What is the section number?
The law defers, and refers, to the US tax regulations ("under
regulations prescribed by the Secretary" [26
USC 863]). The laws and regulations do not command, or demand, from
citizens any tax on domestic income. Only a government policy,
the color of law made by politicians, and enforced by police,
demands our money, time, and life. (Policy, politicians, police)
The Income Tax is a modern-day slave system composed of illegal policies,
corrupt politicians, and ignorant police ... the same system used in
all organized crime; a mafia.
"But, but, who will pay for all of the bridges and roads and
government services without taxes?" you say.
Paying the bills is a separate issue from following already written
laws and regulations. The only concerns are...
- What does the law say?
- What do the regulations say?
It's all in code. And, there is only one list of taxable items,
as it should be. That list is located in Sec. 861. The list says...
only a foreigner's income, and foreign earned incomes are taxable incomes.
* This assumes proper authority, jurisdiction, citizenship, being an
employee, earning wages, etc, are valid and have previously existed.
But, all of these are questionable at best, and all of these could be
the topics of their own websites.
Judges, Politicians, and puppetmasters should be aware that
data mining can be performed in every title of law or regulations, for
example, Homeland Security, Federal Elections, Banking, Food and Drugs,
Alcohol, Tobacco and Firearms, Judicial Administration, Money and Finace:
Treasury, Pensions, Public Health, etc, etc. All of the policies made
under color of law can easily be found.
Judges and politicians: Ignorance of the law is no excuse,
for fraud or treason.
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Attention Researchers
If any link has disappeared, try to copy and
paste the link address at http://www.archive.org
-- DISCLAIMER --
* The intended purpose of this website is
to data mine on 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 that these search methods can 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.
There is nothing for sale at WhatisTaxed.com.
Information posted at WhatisTaxed.com is not intended to be
and should not be considered as legal advice, it is posted solely
for educational purposes. The reader should not rely on information
provided herein to determine tax, even if you see that it is
written in the law, and believe it to be accurate. (Those who
go against, or simply question, the US government, even if those
who are questioning are, or were, themselves government agents
or employees, regardless of their beliefs, risk
prison time, a bad
reputation, or worse.
Those who speak truth to power have always paid heavily for
doing so.)
Do Not accept this website as tax advice, it is tax research
and copyright-free (copyleft
whatistaxed.com). To contribute research, see How to Search and
Contact Us.
We Do Not sell, promote, or advise anything,
except the data-mining and reading of tax code with an appropriate
code-tool, a computer.
We Do ensure that we find every occurrence of
a particular code-term, to establish precisely what is written,
and what is not written in the law. When we say no
other rule or statutes exists - for example, regarding excluded
income, we show you how many files contain this term and
how we searched for it with a computer. You can confirm ANY
of the laws, rules, and terms yourself, and you should because
it is your duty to know and follow the law.
You are
responsible for doing your own taxes.
Questions: If you have questions, try asking
your Congressperson or Senator.
Have your lawmaker explain these search results ...
- "eliminated income" - Sec. 1.861-8(d), 1.861-8(d)(2),
1.861-8T(d)(2)
- "eliminated items" - Sec. 1.861-8T(d)
- "excluded income" - Sec. 1.861-8 and 1.861-8T
- "income that is exempt or excluded" - Sec. 1.861-8T(d)(2)
- "specific sources" - Sec. 1.861-8(a)(1)
- "specific guidance" - Sec. 1.861-8(a)(1)
- "how to determine taxable income" - Sec. 1.861-8(a)(1)
- "the rules [of Sec. 1.861-8 ...] for determining taxable
income" - Sec. 1.863-1(c)
- "income that is not considered tax exempt" [taxable
income] - Sec. 1.861-8T(d)(2)(iii)
Have them explain ...
- Why are such specific instructions, which are located almost
exclusively in Sec. 861, frivolous?
- If lawmakers are going to give the Treasury Secretary
power ("under regulations prescribed by the Secretary"
- 26 USC 863), to create laws for items of income
and deductions, then why is most of the CFR code valid, but
not Sec. 861 code?
- What other definition of "exempt income" is there?
According to code, there is only one, defined in Sec. 1.861-8T(d)(2)(ii).
And, it's followed immediately by the list of income that
is not exempt (i.e. taxable).
Find your Congressperson: http://www.house.gov
Find your Senator: http://www.senate.gov
Answers: If you want answers, you can try
asking the press, the American
media and foreign
media.
* TheCode of Federal Regulations:
When searching, we pay close attention to the rules in 26 CFR,
because the law (USC) gives authority to the CFR (regulations).
Both the USC and CFR confirm this authority [easily find this
authorization with your computer].
"the Federal Income Tax Regulations
(Regs) are the official Treasury Department interpretation of
the Internal Revenue Code" (Internal Revenue Manual,
4.10.7.2.3.1).
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, 4.10.7.2.3.4).
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.
© Many other logos and images used here are
protected by copyright and/or trademark. We believe their use
qualifies as fair
use under United States copyright law.
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