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-- DISCLAIMER --
The intended purpose of this website, WhatisTaxed.com,
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 WhatisTaxed.com.
Information posted at WhatisTaxed.com 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.
WhatisTaxed.com 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.
Ask your lawmaker to explain these Sec. 861 search
results ...
- "eliminated income" - Sec. 1.861-8(d), 1.861-8(d)(2),
1.861-8T(d)(2)
- "excluded and eliminated items of income" - Sec.
1.861-8T(d)
- "eliminated items" - Sec. 1.861-8T(d)
- "excluded income" - Sec. 1.861-8 and 1.861-8T
- "income that is exempt or excluded" - Sec. 1.861-8T(d)(2)
- "specific sources" - Sec. 1.861-8(a)(1)
- "specific guidance" - Sec. 1.861-8(a)(1)
- "how to determine taxable income" - Sec. 1.861-8(a)(1)
- "the rules [of Sec. 1.861-8 ...] for determining
taxable income" - Sec. 1.863-1(c)
- "Exempt income ... defined" - Sec. 1.861-8T(d)(2)(ii)
- "income that is not considered tax exempt" [i.e.
taxable income] - Sec. 1.861-8T(d)(2)(iii)
Source: http://ecfr.gpoaccess.gov
Ask your Congressman and Senator ...
If "Exempt income" is "defined"
in Sec. 861, why is Sec. 861 frivolous?
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.
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, 4.10.7.2.3.1
"Federal Tax Regulations pick
up where the Internal Revunue Code (IRC) leaves off by providing
the official interpretation of the IRC"
- http://www.irs.gov/taxpros/article/0,,id=98137,00.html
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.
In
1984, a U.S. government report said...
Fact: 100% of what is collected is absorbed.
