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

Notice 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.

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.

Graphing 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.

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

Fact: Section 861

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

2. "GROSS INCOME"
"Gross income means all income ... unless..."

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

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

3. "SOURCE(S)"

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

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

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

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

Evidently, section 861

5. "EXEMPT INCOME"

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

Evidently, section 861

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

6. "EXCLUDED INCOME"

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

Evidently, section 861

7. "ELIMINATED INCOME"
And just in case the meaning of exempt income and excluded income escapes you...

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

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.

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

Evidently, section 861

9. "INCOME"

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

Evidently, section 861

10. "SPECIFIC GUIDANCE"
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" ...

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

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

Which section provides specific treatment and shall apply notwithstanding 61?

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.

(Part.Sec) 1.306-3 1.451-1 1.6038-2 1.6041-1 1.6042-1 1.861-7 1.862-1 1.863-2 1.863-3 1.863-3A 1.864-4 1.871-7 1.881-2 1.902-3 1.902-4 514.115 *Results Total 16

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

3. The 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".

	Conclusion: 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.