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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

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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


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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


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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?

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Graphical View

Sec. 61 is frequently quoted to show that the income tax applies to "all income from whatever source"...

26 CFR: Internal Revenue

1.61-1 Gross income.

(a) General definition. Gross income means all income from whatever source derived, unless excluded by law ... Section 61 lists the more common items of gross income

(b) Cross references. ... The purpose of these cross references is to direct attention to the more common items which are included in or excluded from gross income entirely, or treated in some special manner. 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

Data-mining for taxable income

Common items are excluded entirely - Sec. 61Notice four things about Sec. 61...

  1. "all income ... unless excluded"
  2. "more common items... are... excluded from gross income entirely"
  3. "To the extent that another section ... provides specific treatment for any item ... such other provision shall apply notwithstanding 61" [i.e. in spite of what it tells you about "all income"].
  4. The tax is on taxable income, not gross income.

Section 861 is the law. Data-mining can be used to show section 861 is far more specific than section 61, and that "specific treatment for any item" is actually found in section 861.


Taxable incomeGraphing Required Codes
Source: 26CFR, 2005

1. "TAXABLE INCOME" - "the tax imposed is upon taxable income"

How to verify results
First, go to eCFR >> choose Title 26 >> click Go button. Select Parts 1.61-1.169, then click 1.61-1. Then click link near top named "Definition of Gross Income, Adjusted Gross Income, and Taxable Income." Now, use Edit > Find in your web browser to search for "taxable income". Count the occurences of term in sections 61-1 through 61-22 only. Then, do the same for section 861. Repeat for all desired code-terms.

Graph: Taxable Income

Question Which section is more "specific" about "taxable income" AND "shall apply notwithstanding section 61"?

Income Tax fact Fact: Section 861

Notice, Sec. 63, which defines "taxable income" is even less specific than section 61.



"Gross income means all income ... unless..."

Graph: Gross Income

Question Which section is more "specific" about "gross income" AND "shall apply notwithstanding section 61"?

Income Tax fact Fact: Section 861 has almost four times the number of details found in 61.



3. "SOURCE(S)"

Graph: Source(s)

Question Which section is more "specific" about a "source" AND "shall apply notwithstanding section 61"?

Income Tax fact Fact: Section 861 provides much more specific treatment regarding the source, whatever source.



Did your tax professional ("expert") forget to tell you about every deduction? (Ignorance is no excuse.)

Graph: Deduction(s)

Question Which section is more "specific" about a "deduction" AND "shall apply notwithstanding section 61"?

Income Tax fact Evidently, section 861




Graph: Exempt Income

Question Which section is more "specific" about "exempt income" AND "shall apply notwithstanding section 61"?

Income Tax fact Evidently, section 861

Note: "Exempt income" is "defined" in Sec. 1.861-8T(d)(2)(ii)




Graph: Excluded Income

Question Which section is more "specific" about "excluded income" AND "shall apply notwithstanding section 61"?

Income Tax fact Evidently, section 861



And just in case the meaning of exempt income and excluded income escapes you...

Graph: Eliminated Income

Question Which section is more "specific" about "eliminated income" AND "shall apply notwithstanding section 61"?

Income Tax fact Evidently, section 861




8. "SHALL" - the command word
By far, the term most utilized to command those who are subject to laws and regulations is "shall". According to the dictionary, shall means must.

Graph: of command "shall"

Question Which section is more "specific" about the command "shall", AND so, "shall apply notwithstanding section 61"?

Income Tax fact Evidently, section 861





Graph: Income

Question Which section is more "specific" about "income" AND "shall apply notwithstanding section 61"?

Income Tax fact Evidently, section 861




Finally, for all those who may have misunderstood the specifics for taxable income, gross income, sources of income, deductions, exempt income, excluded income, eliminated income, or you just don't know which section "shall apply", here is the tax law's "specific guidance" ...

Graph: Specific Guidance

Question So, which section provides "specific guidance" for doing your income taxes?

Income Tax fact Fact: Section 861

That's right... In US Tax Regulations (Title 26) the term "specific guidance" occurs only in Sec. 861. Verify it yourself.

If only one section has "specific guidance," it should be a simple guess as to which section "shall apply notwithstanding section 61."



What would data-mining results look like if we used all of the above results for the ingredients in a pie graph? (i.e. using all of 61, and 861)


Ingredients: Sec. 61 Sec. 861
taxable income 4 405
gross income 172 617
source 12 711
deduction 10 402
exempt income 0 8
excluded income 0 6
eliminated income 0 4
shall 96 457
income 345 2057
specific guidance 0 1
TOTALS 639 4668
Ingredients for "Frivolous" Pie

Question Which section provides specific treatment and shall apply notwithstanding 61?

Income Tax fact Answer: Sec. 861



Some Income Tax History - "Gains, Profits, and Income"

According to a principle of statutory construction, "expressio unius est exclusio alterius", by not listing domestic income, Section 861-8T(d)(2)(iii) has excluded a citizens domestic income from the list of taxable income (not exempt). See FindLaw Dictionary for "expressio unius est exclusio alterius".

A quick look in old tax regulations and we see that they also exclude domestic income. The very first income tax regulations from 1913 provided a clear picture of what taxable income shall consist of, and what gross income includes... gains, profits, and income.

  1. First, see U.S. Tax Regulations - 1913
    • Art. 3. "NET INCOME shall consist of ... gains, profits, and income"
    • Art. 4. "Gross income includes all gains, profits, and income"

  2. Now, search the recent, modern-day tax regulations for "gains, profits, and income". Notice, every single result applies only to foreign earned incomes, and a foreigner's income.

*Results Total 16
Graph: "gains, profits, and income"

* The total also includes the search results for "gains, profits, or income."


  1. Graph: 1954 Internal Revenue CodeThe 1954 Internal Revenue Code also produces only foreign-related-income sections when searched for "gains, profits, and income." And, the 1954 Code makes the same pie as the 1913 tax rules do, above. 1954 IRCode Results: Secs. 306, 861, 862, 863, 871, 881, 902, 1361, 1441, 6041, and 6042.


100% of this U.S. income tax pie consists entirely of foreign related income... "notwithstanding (in spite of) section 61".


The U.S. Income Tax has been implemented under the color of law.
It's a fraud, scam, deception, con, smoke & mirrors, scheme, swindle, racket, hoax, deceit, snake oil, enslavement, and treason.
You are a slave.



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.