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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.


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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


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?

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It's Not a Joke. Joker Obama - Download PDF image

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Other Taxes

Trolls take "whatever source", but code is precise.In 1984, a U.S. government report said...

"100% of what is collected is absorbed solely by interest on the Federal debt and ... transfer payments. In other words, all individual income tax revenues are gone before one nickel is spent on the services which taxpayers expect from their Government."
-- Grace Commission Report (PPSS) - Ordered by, and submitted to President Ronald Reagan on January 15, 1984 (wiki)

Income Tax fact Fact: 100% of what is collected is absorbed.

Apparently, something else actually pays for the cost of government services, with or without the government waste. Also apparent, bankers are banking with our income tax money.

But, that's just income tax. Cui bono? To whom is the benefit?

If all "income tax revenues are gone", and so cannot cover these costs, what other tax revenues might also con-tribute to paying for "services which taxpayers expect from their Government"?

What is taxed?


Here is a list of some taxes imposed (government revenue sources)

  1. Accounts Receivable Tax

  2. Accumulated Earnings Tax The Professor says, "Accumulated earnings tax"
  3. Ad Valorem Tax (includes duties on imported items), also see Property tax Ad valorem tax

  4. Alternative Minimum Tax Alternative minimum tax

  5. Aviation Fuel Tax Aviation fuel tax

  6. Capital Gains Tax Capital gains tax

  7. Cement and Gypsum Producers License Tax Cement producers license tax

  8. Cigarette Tax Cigarette Tax

  9. Coal Severance Tax

  10. Coal Gross Proceeds Tax Coal gross proceeds tax

  11. Consumer Counsel Tax Consumer council tax

  12. Consumption Tax Consumption tax

  13. Corporate Income Tax Corporate income tax

  14. Corporation License Tax

  15. Court Fines (revenue from many activities) Court fines

  16. Customs Duty Customs duty

  17. Dog License Tax Dog license tax

  18. Double Tax Double taxation

  19. Electrical Energy Producers Tax

  20. Estate Tax, Inheritance Estate Tax, Inheritance tax

  21. Federal Income Tax Federal income tax

  22. Federal Unemployment Tax Federal unemployment tax

  23. Fishing License Tax Fishing license tax

  24. Food Service License Tax Food service license tax

  25. Fuel Permit License Tax Fuel permit license tax

  26. Gas Guzzler Tax Gas guzzler tax

  27. Gasoline Tax (8 to 35 cents per gallon) Per tank? Gasoline tax

  28. Generation-skipping Transfer Tax

  29. Gift Tax Gift tax

  30. Gross Production Tax

  31. Hospital Facility Utilization Fee Tax Hospital facility utilization fee tax

  32. Hunting License Fee Tax Hunting license tax

  33. Inheritance Tax, see Estate Tax

  34. Inventory Tax Inventory tax

  35. IRS Interest Charges IRS interest charges

  36. IRS Penalties Tax IRS penalties

  37. Kiddie Tax Kiddie tax

  38. Land Value Tax Land value tax

  39. Liquor License Tax Liquor license tax

  40. Liquor Tax Liquor tax

  41. Local Tax

  42. Lodging Facility Use Tax Lodging facility use tax

  43. Luxury Tax Luxury tax

  44. Marriage License Tax Marriage license revenue

  45. Medicare Tax Medicare tax

  46. Metal Mines Gross Proceeds Tax

  47. Metal Mines License TaxMetal mines license tax

  48. Miscellaneous Mineral Mines License Tax Miscellaneous mineral mines license revenue

  49. Miscellaneous Mines Net Proceeds Tax Miscellaneous mines net proceeds tax

  50. Nursing Facility Bed Tax Nursing facility bed tax

  51. Oil and Natural Gas Production Tax Oil and Natural Gas production tax

  52. Parking Meter Tax Parking meter tax

  53. Payroll Tax Payroll tax

  54. Professional PrivilegeTax Professional privilege tax

  55. Property Tax Property tax

  56. Proxy Tax Proxy tax

  57. Public Contractor's Gross Receipts Tax Public contractor's gross receipts tax

  58. Public Service Commission Tax

  59. Public Utility Tax Public utility tax

  60. Real Estate Tax Real estate tax

  61. Real Estate Transfer Tax Real estate transfer tax

  62. Rental Vehicle Sales Tax Rental vehicle sales tax

  63. Resort Tax Resort tax

  64. Resource Indemnity and Groundwater Assessment Tax Resource indemnity and groundwater assessment tax

  65. Retail Telecommunications Excise Tax Retail telecommunications excise tax

  66. Sales Tax Sales tax

  67. School Tax School tax

  68. Self-Employment Tax Self employment tax

  69. Septic Permit Tax Septic tank permit tax

  70. Severance Tax Severance tax

  71. Social Security Tax Social security tax

  72. State Income Tax State Income tax

  73. State Unemployment Tax State unemployment tax

  74. Statewide Emergency Telephone 911 System Fee Tax State 911 telephone tax

  75. Surtax Tax - Extra tax. Surtax - Extra tax

  76. Tariffs - A tax on imports. Needed to protect all the industries we used to have.

  77. Telephone Federal Excise Tax Telephone federal excise tax

  78. Telephone Federal Universal Service Fee Tax
    Since May of 1997, "This helps provide affordable phone service and gives schools, libraries, and rural healthcare providers access to the Internet."

  79. Telephone Minimum Usage Surcharge Tax

  80. TDD Telecommunications Service Fee Tax TDD telecommunications service fee tax

  81. Tobacco Products Tax (Other than Cigarettes) Tobacco products tax

  82. Toll Road Fee Tax Toll road tax

  83. Toll Bridge Fee Tax Toll bridge fee tax

  84. Toll Tunnel Fee Tax Toll tunnel fee tax

  85. Tonnage Tax

  86. Traffic Fines Traffic fines

  87. Trailer Registration Fee Tax Trailer registration tax

  88. Use Tax Use tax

  89. Utility Tax, see Public Utility Tax

  90. Vehicle Registration and License Tax Vehicle registration and license tax

  91. Vehicle Sales Tax Vehicle sales tax

  92. Watercraft Registration Tax Watercraft registration tax

  93. Well Permit Tax Well permit tax

  94. Wholesale Energy Transaction Tax

  95. Workers Compensation Tax Workers compensation tax

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.