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Attention Researchers

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-- 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 ...

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

Have them explain ...

1. Why are such specific instructions, which are located almost exclusively in Sec. 861, frivolous?
2. 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?
3. 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.

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