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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


Not sure what this website is about?

See a plain and simple diagram...

Diagram of income tax.


Want to show others the Law? Link to us.

Data-Mining the Tax Code -
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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...

1. Get a safer web browser
Get Firefox

2. Prevent viruses & junk mail. Get Thunderbird.
Thunderbird - Prevents Viruses & Junk Mail

3. Get OpenOffice. You can still use, & save Word docs, Excel sheets, & Powerpoint files.

4. Get an open source, GNU-Linux operating system.

Protect your privacy from others

Test drive Linux, without installing.
>Try a LiveCD first

*Not all printers are supported in Linux. Next time you run out of ink, get one.

Recommended GNU-Linux for new users:

LiveCDs for new users:
Ubuntu LiveCD

Small LiveCDs:
Damn Small Linux
Puppy Linux

There are dozens of GNU-Linux OS, try a few LiveCDs.
1. Download ISO file.
2. Burn 'image' to disk.
3. Insert CD or DVD.
4. Reboot.
5. Try Linux.
6. Remove CD and reboot again to return to your OS.

See How to Burn ISO

Free ISO burners


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.

How to Search the Code of Federal Regulations & United States Code

This page provides a How-to for downloading your own copy of the official tax regulations (26 CFR) from the Government Printing Office, then searching them with your own computer.

If you just want to search immediately without having to compile a copy, use these...

  1. Regulations - eCFR. (Examine this to get started)
  2. Statutes - See a list of search engines here, According to Law.

The Government Printing Office does not make downloading a complete digital copy of the regulations easy. If you prefer to skip the laborious task of compiling your copy, you can also get a copy with the repair work done for you. See Tax Regs 1913-2004.

Note: This simple search technique can be applied to all Titles of Law, Regulations, or any large volume of text.

Common tools that you can use to search Titles

  • Computer - we used Windows 2000 OS - XP and Vista are fine. Linux is the best option, but only Windows is explained here.
  • High Speed Internet connection - recommended.
  • HTTrack Website Copier - free Open Source offline browser for Linux and Windows.
  • WinMerge - free Open Source tool required on some searches for file and directory comparison. Other similar tools are fine.
  • Adobe Acrobat - tool used to search PDF files. (Optional tool)
  • eCFR - a GPO website that has an excellent regulation search tool.
  • Code search engines - third-party or government engines. See our According to Law link.

Other search tools are available such as search engine software for your PC. We recommend only using Open Source software. You can try: mnoGoSearch or DataparkSearch. Search Google or Clusty for others.

For now, stick with the following method, which shows the required tasks and results using basic fundamentals of text data mining. Later, you can try other search tools.

We highly recommend beginning in your local law library with a tour from the reference librarian.

[The CFR is downloaded 'as is' (approx. 66MB for TEXT - [zip file 20MB], or 26~31MB for PDF) from the US Government Printing Office (GPO) Website. Size varies slightly each year. The single PDF file is the easiest to search, but a more powerful search can be made using TEXT version. MS Windows will work fine, but Linux has more search capabilities.]


USC (statutes):

[Note: This section has been moved to According to Law and Who is Taxed.]

To search the Text files or PDF files, simply use EDIT > FIND on the menu, or CTRL + F. Always begin your searches with the cursor placed at the beginning of the file (use CTRL + HOME, and even click into the beginning of the text to ensure your search will start at the beginning of the page).


CFR (regulations):

How to Search TEXT version


  1. Download TEXT copy of US Income Tax Regulations. Why this one? Because it is compressed to 20MB and downloads faster, and all the broken links and missing files from the GPO original version are fixed - a big time saver. (Since you will eventually want to compare our copy to the original, instructions to compile your own copy from the GPO are provided below. You can also compare accuracy with the eCFR. Note, eCFR will refer to search results as 'matches'.)
  2. Open folder where you downloaded, then open Main Folder and click Search.
  3. Search for any subject. Use one or more terms. Example: "taxable" or "taxable income". See image below.
How to search the tax code with a computer -
Reforming or re-hiding?

"Fear can only prevail when victims are ignorant of the facts."
-- Thomas Jefferson


How to Compile your own copy:

We used a free tool called WinHTTrack Website Copier to download all of Title 26 to the local computer. Searching for a particular term is done in the folder containing Title 26. In general, here is how to setup then search...

  1. Download and install the tool WinHTTrack Website Copier (open source & free). Be sure to get WinHTTrack for Windows. They also provide a Linux version. Learn to use on a small (a few pages) website. Many similar tools are available to download websites, find and choose your favorite. Practice by downloading this website. Be sure you begin downloading process on the page that you would like for the "home" page. For this website, that would be Practice on a small size website, before you accidentally fill up your entire hard drive with every Title of the statutes & regulations.

  2. Using a "high speed" internet connection, and WinHTTrack Website Copier, download the latest CFR and USC from the GPO website. (WinHTTrack has an option setting for the web addresses that it must search. Pay attention to the web addresses, in case any of the downloaded pages are missing. Also find and chose the option to ignore robots.txt file.) From the addresses below, choose Title 26 and year desired. The resulting CFR webpage will have Sections 1 thru End, and Parts 2 thru End. Beginning here will produce an approx. 346MB CFR download. The size of the download can be decreased to 66MB by setting WinHTTrack to exclude all PDF files. Search WinHTTrack Help for more specific guidance. (This is easier than it sounds, don't get discouraged)

    Federal tax regulations-- pick up where the Internal Revenue Code (IRC) leaves off

    Allow up to 4 - 8 hours, or more, for complete download, ~346MB of PDF and TEXT on High Speed internet connection, depending on your speed. Grabbing the TEXT files only goes much faster. Unknown time for dialup connection. The HTTrack Website Copier has an excellent resume download function, so it can be downloaded in multiple sessions, but we don't recommend it, because previous files will be recopied & renamed.

    If you must use a dialup connection, download one of our copies of tax regulations. PDF ~26.4MB, TEXT ~20.1MB. The PDF contains Part 1-Income Taxes. The TEXT file contains all Parts of Title 26.

    After the download is complete check for missing files/ broken links. This is required only if compiling your own copy from the GPO. (See for more info.) We recommend setting the permissions of the folder where you put your copy to read only to avoid unintentional changes. How? Right-click on the folder > Properties > check Read-only. This is to prevent accidentally deleting any of regulations while performing searches. If you choose not to set these permissions, check your Recycle Bin often for any files from the CFR directory which may need to be restored. This will be evident when a familiar term is not repeating the previous results. * Do not restore any files from your "Compare" folders (discussed in #4 below). Also, make a backup copy of your original because it's easy to spoil the search copy.

  3. CFR : How to Search with Computer. This was done with Windows 2000. Should be similar with 95, 98, ME, XP & Vista.

      A. Open the folder where you saved copy of CFR.
      B. Click on Search.
      C. Put search term into "Containing Text:" search box shown below.
      D. Click Search Now button, but be certain the correct folder is displayed in "Look in:"
      E. Open result(s) in web browser.
      F. In web browser, use Edit > Find, or Ctrl+F to search for terms. Search Example: 'how to determine taxable income' RESULT: 861

    For example, if we search for "how to determine taxable income", search results will show 1 file(s) found in the lower left of window.

    Search for:

    "excluded income"
    "eliminated income"
    "eliminated items"

    Be aware that since you are searching through HTML files, a line break can disrupt attempts to search for terms spread over 2 lines of text. For example, if "determine" is at the end of a line, and "taxable" begins on the next line, the full string of text will not be found in Windows folder search. So, in order to verify any particular result, each keyword must be independently searched, then merged.

  4. Merging example using "how to determine taxable income":

      First, we find the individual results...

    • "determine": (2748 file(s) found)
    • "taxable income": (817 file(s) found)
    • "how to": (38 file(s) found)

    Then we merge results, effectively making a boolean search of the regulations. See No. 6 below for how to merge. The order of the terms used is not critical, the final result is the same.

    *Note: The eCFR permits a three term boolean search, however you can use unlimited terms in your boolean searches using your computer and a directory comparison tool, such as WinMerge. If all this seems like a pain in the neck (and it is, to figure out), just use the eCFR for searching regulations, and GPO Access for searching the statutes. The best part about these government websites is that you are getting the results straight from the horses mouth (their own search engines).

    (These numbers are from year 2004 regulations. Numbers change slightly every year due to new text added to each new edition, or due to editing changes, by the GPO. Again, for example, "taxable income" may no longer show up in the basic search if "taxable" is the last word on a line and "income" is on the next line. Compare your results with a PDF version of 26 CFR, and with the eCFR to avoid this effect.)

    "taxable income" and "determine": (614 object(s))
    "taxable income" and "determine" and "how to": (7 object(s))

    Can you believe it? Only seven files have all the terms leaving little room for uncertainty.

    Since some files could still be missing from these results, double check by altering the combined terms, e.g. using "determine taxable" instead of "taxable income". Soon all files are found.

  5. Objects

    From these 7 files/objects, we then search each one individually for "how to determine taxable income", or use only one of the keywords, such as "taxable" or "how to". To do so, open the file in your web browser, then use CTRL + F, or the Edit menu, to find text.

    All this has been done to confirm that the text string "how to determine taxable income", or anything like it only occurs once, or is in one regulation.

    Taxes for dummies
    Taxes for Dummies

    "The United States has a system of taxation by confession".
    -- Supreme Court Justice Jackson, 345 U.S. 22, Kahriger

  6. How to Merge:
    When WinMerge is required to refine CFR searches - the basic instructions for use of this tool are:

    1. Copy the contents of one of your "partial term" searches from the Search folder to a folder you create, maybe somewhere on your 'desktop', called Compare1. For example: "how to " (notice space before the end quote)
    2. Copy the contents of another "partial term" search, like "taxable income", into a second folder called Compare2.
    3. Start WinMerge and compare the 2 folders (directories).
    4. Click on the "Comparison Result" column top box. This will sort the results. Be sure to keep all "Identical" results.
    5. With the "Identical" results now sorted to the top of the list, scroll down till you see the others. Highlight all the others (all non-identical results) by selecting the first non-identical result, then using Shift+End, then right-click and delete both parts which mention 'delete'. It must be done twice, to delete both sets of 'deletes'.

    You are now left with only the files containing identical results, both "partial terms" (e.g. all files containing the terms "how to " and "taxable income") in both Compare1 and Compare2 folders. Open the Compare1 folder to see the results.

    Open the results with your internet browser to read each. If you need to further refine your search, for example, in order to find all files that also include "apply", then delete only the contents of Compare2 folder and repeat the whole process from step 2. Search for "apply", and then copy the results to the Compare2 folder. Re-compare both folder 1 and 2 using WinMerge, and delete all non-identical results. In the end you will have only the files with all 3 search terms; "how to ", "taxable income", and "apply".

    You can keep on refining searches repeatedly for more terms, until finally it is possible you may only have 1 remaining file with all the desired terms. This search method is how you can prove exclusive search term results.

    For example:
    "specific","guidance","rules","taxable","income","apply","how to","taxable income" (1 file(s) found): Sec. 861

    When you have become proficient, you can create a 3rd folder or more. Only two folders are required.

    See Search Examples for hints to searching.

If you use a computer with Linux, then the entire searching process is greatly simplified. Powerful search tools are already available within a Linux operating system. Learn how to use them by searching the Internet for tutorials.


PDF version - 26 CFR:

How to Download and Search a PDF version
: Download PDF file from Download Adobe Reader (or Acrobat) if needed from > Open PDF file > Click Search > enter search term(s) > Click Search

Here are some terms you can search for: Search Results, Additional Results, Search Examples

If you want to compile your own PDF copy

Since you shouldn't trust just anyone on the Internet, you can compile your own copy. The individual volumes (and parts of volumes) can be obtained in PDF files from the GPO website, and compiled using the following method:

  1. Select desired year of Title 26 CFR .
  2. Once inside the particular year, under "Search Title" column, remove checkmark from Title 26 Internal Revenue.
  3. Place a checkmark under the desired "Search Volume" column (get all of Part 1 [volumes 1-13 for 2003/2004]).
  4. In Search Terms box, type: part 1 income taxes
  5. Click Submit
  6. Usually choose the 3rd result, but look for result with [a] the largest size, and [b] the table of contents.
  7. Examine Volume to see if it's complete.
  8. Download missing sections if needed until the particular volume is complete. Do it for all volumes.
  9. (Optional) If available, use Adobe Acrobat (the writer version) to combine files into one large PDF file.

Or, just get the CFR in PDF files here:


If you can provide a regulation or statute, which indicates the search results, analysis, or findings are not accurate ... send it us.


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.