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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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See a plain and simple diagram...

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...

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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 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.

According to Law

(Or "Except as otherwise provided" - 26 USC 61)

The formula for Income tax, which is written in Title 26 USC Sec. 63(a), is actually very simple ...

Taxable income=(gross income-deductions)


Is Section 861 frivolous? Solve the mysterySo, is section 861 really frivolous? Are tax-cheat criminals getting what they deserve, or are tax court judges and the IRS the real criminals?

To find the facts, just ask the Government's own computer, because U.S. laws are written in code.

Search engine:


Search for (copy/paste line into search box):

26usc* AND "gross income" AND "citizen"

Notice, how many results are foreign related.

Also, notice section 861.


Now, add one more keyword, to see if we can narrow the search results.

26usc* AND "gross income" AND "citizen" AND "united states"

Apparently, even when including the "united states", a quarter of the results are foreign related, and still produces the same sections.

Again, notice section 861.


Now try other key codewords in the Income tax formula.

26usc* AND "deductions" AND "citizen" AND "united states"
26usc* AND "taxable income" AND "citizen" AND "united states"

As you can see, according to the "code", section 861 is not frivolous at all.

Section 861 is the law.



How to Search U.S. Tax Code

Search the USC (tax statutes) Step 1. Pick a search engine

Start with the Government Printing Office search engine. Hint: Right-click link, then Open in New Window

  1. Government Printing Office (GPO):

  2. Cornell Law School:

  3. US House of Representatives:
    Not user-friendly. Use single quotes here.

  4. Fourmilab:
    * Use single quotes here

  5. Find Law:
    Use Search by Keyword
    Not user-friendly.


Step 2. Perform a Search

A) Simple Search

A simple search can include any "code" between two quotes.

Copy and paste the following lines into a search engine. You may see some search engines work better with single quotes.

  1. "income from sources within the United States"

  2. "taxable income from sources within the United States"

  3. "gross income from sources within United States"

  4. "expenses, losses, and other deductions"

  5. "class of gross income"

  6. "gains, profits, and income"

  7. "gross income specified"
Maybe I should read tax law


"Income tax... A scam? That's not possible"

Then we read the law.

What the $#&#@^#!? That's not my income tax.

I'm not your slave! I want my money back! After:

"$#@#%*! I'm no slave! Someone is going to pay!"

The Code does not lie.
Section 861 is the law.

Short on time?

Wake up, Slave ... Its time to read tax law.

Search for:

  1. 26USC* AND "taxable income" AND "citizen" AND "united states"

  2. 26USC* AND "deductions" AND "citizen" AND "united states"


So easy a child can do it.

Did you notice Sec. 861 through 865? These are the sections which lower courts & IRS say are frivolous.

But, you'll find there are many more simple search results like these in tax regulations, that's because...

"Treasury Regulations (26 C.F.R.)--commonly referred to as Federal tax regulations-- pick up where the Internal Revenue Code (IRC) leaves off"
- IRS,,id=98137,00.html#26cfr


Search the USC (tax statutes)Due to it's lack of specifics, it is more effective to use a boolean search to find codified instructions in the USC.


B) Boolean Search

Seek and you shall find it... in the Tax Code.What is boolean?

A boolean search is useful for finding multiple "code-words" within the same section, e.g. "code-term-1" AND "code-term-2" AND "code-term-3". By using one or more ANDs it is possible to find the exact section of law written for any topic.

For example...

Tax Question Which sections provide the code for "taxable income" of a "citizen" of the "United States"?

Enter the following into search box

  1. "taxable income" AND "citizen" AND "united states"

    Fact: Among thousands of sections in tax code only 20 have the "code-words." Notice, Sec. 861, 863, 864, and 865 are all included in search results.

    Frivolous? Judge? ... Senator? ... Congressman?

    Tax Question Being more specific, Which sections provide the code for "deductions" and "expenses"?

  2. "taxable income" AND "gross income" AND "deductions" AND "expenses" AND "united states"

  3. Sec. 861. Again? Coincidence?

    Tax Question Which sections have the code for taxable sources of income?

  4. "taxable income" AND "sources" AND "united states"

    Notice, Sec. 861 is not so frivolous.

    (Adding 26USC* to your boolean search string will confine your search within Title 26 [Internal Revenue Code].... But, try searching with and without 26USC*, just so you know that you've searched through every statute that's been written.)

  5. 26USC* AND "deductions" AND "citizen" AND "united states"

  6. 26USC* AND "gross income" AND "citizen" AND "united states"

  7. 26USC* AND "gross income" AND "included" AND "united states"

  8. 26USC* AND "gross income" AND "deducted" AND "united states"

  9. "gross income" AND "deductions" AND "united states"

  10. "taxable income" AND "deductions" AND "united states"

  11. "items" AND "taxable income" AND/OR "gross income "

  12. "items" AND "deducted" AND "gross income" OR "taxable income"

  13. "taxable income" AND "included" AND "united states"

  14. "deductions" AND "allocated" AND "gross income"

  15. "sources" AND "gross income" AND "taxable income"

  16. "individual" AND "citizen" AND "taxable income" AND "included" AND "united states"

  17. "individual" AND "citizen" AND "resident" AND "taxable income" AND "included" AND "united states"

  18. "individual" AND "citizen" AND "taxable income" AND "gross income" AND "included" AND "united states"

  19. "items" AND "sources" AND "included" AND "deducted" AND "taxable income" AND "united states"

  20. "income" AND "deducted" AND "within united states"

  21. "sources" AND "gross income" AND "taxable income" AND "individual"

  22. "taxable income" AND "items" AND "united states"

  23. 26USC* AND "sources" AND "gross income" AND "united states"

  24. "sources" AND "gross income" AND "united states citizen"

  25. "allocation" AND "gross income" AND "citizen"

  26. "allocation" AND "gross income" AND "within the united states"

  27. "taxable income" AND "within united states"

  28. "gross income" AND "within united states"

  29. "deductions" AND "within united states"

  30. "the following items" AND "shall be treated as income"

  31. "gains" AND "profits" AND "gross income" AND "taxable income"

  32. "gains" AND "profits" AND "gross income" AND "deductions"

  33. "gains" AND "profits" AND "gross income" AND "deducted"

  34. "gains" AND "profits" AND "shall be deducted"

  35. "gains" AND "profits" AND "shall be included"

  36. 26USC* AND "gains" AND "profits" AND "united states"

  37. "gains, profits"

  38. "items of gross income" AND "united states"

  39. "items of gross income" AND "taxable income"

  40. "items of gross income" AND "deductions"

  41. "items of gross income" AND "allocated"

  42. "items of gross income" AND "allocation"

  43. "items of gross income" AND "apportion"

  44. "items of gross income" AND "apportioned"

  45. "items" AND "allocated" AND "gross income"

  46. 26USC* AND "items" AND "income" AND "shall be deducted"

  47. 26USC* AND "expenses" AND "income" AND "shall be deducted"

  48. "items" AND "gross income" AND "citizen"

  49. "gross income" AND "taxable income" AND "citizen"

  50. "sources" AND "taxable income" AND "citizen"

  51. etc, etc...Is Section 861 frivolous? Solve the mystery



Where is your "Honor"?Did you see enough of Sec. 861 through 865?

Frivolous or obvious? Tax Code... Digitally precise...

Sec. 861 could not be the result if it was not precise. In codification, something is true or false. There is no in-between ... only fact, true or false.

Judges, Where is your 'honor'? Why don't you allow the law in your courtroom? ("Everyone who does evil hates the light." - John 3:20) More importantly, why don't you obey the truth? Justice requires it. If there really is a law, why don't you simply provide the section number to those who ask? What exactly did they teach you in tax school? Did they even mention... "Exempt income" is legally defined?

The law defers, and refers users to the US tax regulations ("under regulations prescribed by the Secretary" - 26 USC 863). Statutes and regulations do not command, or demand from citizens any tax on domestic income. Only a government policy, fabricated by politicians and enforced by police demands our money, time, and life... it is not law.

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; mafia.

There is only one list of taxable items, as it should be. The list is located in 26 CFR 861-8T. It says... only a foreigner's income, and foreign earned incomes are taxable incomes*. Sec. 861 may be the only law written which the Government does not want you to follow.

* 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.

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.

Ignorance of the law is no excuse ... for fraud or treason.




Download a copy of the tax code.

With the following websites you can get your own copy of the tax code to compare results from sources above. Note, these downloads cannot be boolean searched.


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.