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WHAT ?

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

 

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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."
-Einstein

Wrong! Tax is easy.
See: PDF - Tax law

 

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See How to Burn ISO

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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.

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Download Posters

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It's not a joke. What is Taxed?

 

What is Taxed?

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* Save these PDF images then upload to VistaPrint.com to make your own high-quality short or long sleeve t-shirts.

Code Search Examples

Search tax law for any code-term you wish.

  1. Search the statutes. United States Code
    "Federal tax law begins with the Internal Revenue Code (IRC) ... in Title 26 of the United States Code (26 U.S.C.)"
    www.irs.gov/taxpros/article/0,,id=98137,00.html


  2. Search tax regulations. Code of Federal Regulations
    "Treasury Regulations (26 C.F.R.)--commonly referred to as Federal tax regulations-- pick up where the Internal Revenue Code (IRC) leaves off"
    irs.gov/taxpros/article/0,,id=98137,00.html#26cfr


  3. Tax Fact Official Treasury Department Interpretation
    "The Service is bound by the regulations."
    Internal Revenue Manual, 4.10.7.2.3.4
Citizens dutifully research tax law - WhatisTaxed.com
Search tax regulations
Data mine tax code, Fool.

Every Law
You can find every law written for any particular subject or code-term.

Fact: Codification = precision Code is specific and digitally precise.

Search CFR at the Government Printing Office ... Get it straight from the horses mouth.Search tax regulations. CFR Search Options

  1. Search tax regulations using the ecfr * - Government Printing Office
    http://ecfr.gpoaccess.gov


  2. Download tax regs and search Download 26CFR, then search through folders, and merge results on your own computer. See How to Search.

 

Data mine tax code ... Search for - excluded income - eliminated income - eliminated items ..."Income that is not ... exempt" - Sec. 861-8T(d)(2)(iii)
* The ecfr only allows three code-terms per boolean search. To find more than three code-terms per search, you'll have to learn How to Search and Download 26CFR.

 

 

Examples

The following examples are from the Code of Federal Regulations (26 C.F.R.), March 2009. Matches indicate the number of times a code-term is written in tax regulations.

Code is specific and digitally precise. Notice, search results identify the specific section numbers that contain your code-term...

Source: ecfr - U.S. Government Printing Office search engine

 

  1. excluded income (13 matches in 7 sections) - see Sec. 861-8 and 861-8T


  2. eliminated income (4 matches, 2 sections) - Sec. 861-8 and 861-8T Code is specific and digitally precise.


  3. eliminated items (1 match) - Sec. 861-8T Code is specific and digitally precise.


  4. how to determine taxable income (2 matches, 1 section) - Sec. 861-8 Code is specific and digitally precise.


  5. “deductions” (1 section in Part 1) - Sec. 861-8(a)(1) Code is specific and digitally precise.
    * No mistake, copy & paste all italic characters, and semicolon. This is HTML code for “deductions”


  6. “exempt income” (1 section) - Sec. 861-8T Code is specific and digitally precise.
    * include all italic characters, and semicolon. This is HTML code for “exempt income”

  7. <i>exempt income</i> (1 section) - Sec. 861-8T Code is specific and digitally precise.
    * include all italic characters. This is HTML for exempt income - in italics.


  8. "exempt income means" (1 section) - Sec. 861-8T Code is specific and digitally precise.
    * include quotes, but search for this one at CFR (also GPO search engine)


  9. specific guidance (1 section in Part 1) - Sec. 861-8 Code is specific and digitally precise.Notice, ecfr is better than CFR


  10. specific sources (3 matches, 1 section) - Sec. 861-8 Code is specific and digitally precise.


  11. specific source (1 section in Part 1) - Sec. 861-8 Code is specific and digitally precise.


  12. deductions to excluded income (1 match) - Sec. 861-8 Code is specific and digitally precise.


  13. deductions to gross income (4 matches) - see Sec. 861-8


  14. allocation and apportionment of deductions (19 matches) - see Sec. 861-8 and Sec. 861-8T


  15. allocation and apportionment of expenses (10 matches) - see Sec. 861-8 and Sec. 861-8T


  16. allocation and apportionment of taxable income (2 matches) - Sec. 863-0 and 863-2
    (Sec. 863-2 refers to 863-1, which refers to Sec. 861-8)


  17. determination of the source of gross income (2 matches) - Sec. 863-0 and 863-3


  18. determination of source of taxable income (5 matches) - Sec. 863-0, 863-2, and 863-3
    (Sec. 863-2 refers to 863-1, which refers to Sec. 861-8)


  19. income that is exempt or excluded (1 match) - Sec. 861-8T Code is specific and digitally precise.


  20. the following income tax returns shall be filed (1 match) - Sec. 6091-3
    - Notice, this conicides with section 861 ... it's all about foreign income.


  21. Download tax regs and search Regarding Search Option B:
      If line breaks in the 26CFR files cause problems when searching, you will need to merge results. This means you would have to merge "income" with "taxable" and "computation" in order to locate every occurrence of this term, just in case "computation of taxable income" is separated by the line break. See How to Search

    • income (50750 matches) - * Note: Large numbers change every year
    • taxable (46646 matches)
    • computation (2501 matches)
    • computation of taxable income (66 matches, 46 sections)
      - These 66 are compared to the merged results from the 3 above to see if they include all results.
    • Computation of taxable income from sources within the United States (2 matches, 2 sections) - Sec. 861-8 and Sec. 861-8T
      - Here, the results for computation, taxable, income, sources, & United States, were merged to verify that these 2 are the only two matches, and then also confirmed at ecfr.

      And so on ...

      Info To avoid merging process and to keep it simple, stick with the ecfr

    • source of income (98 matches)
    • determine the source (29 matches, 8 sections)
    • determine the source of income (9 matches, 3 sections) - see Sec. 863-3

    • sources of income (22 matches)
    • determine the sources of income (1 match)
    • determine the sources of income for purposes of the income tax (1 match) - Sec. 861-1

    • specific sources (3 matches, 1 section) - Sec. 861-8
    • income from specific sources (1 match)
    • determining taxable income from specific sources (1 match) - Sec. 861-8

    • determining taxable income (68 matches)
    • determining taxable income of the taxpayer (1 match) - Sec. 861-8

    • gross income means (*4 matches)

      "For a determination of income ... see part 1 (section 861 and following)"

      * Sec. 931-1 used to appear in results for "gross income means", but it was basically erased in 2006. Notice, these tax instructions were more obvious in 2005, when they actually told us "For a determination of income ... see part 1 (section 861 and following)".

    CFR Sec. 931-1(b)
    "In the case of a citizen of the United States... gross income means only gross income from sources within the United States-- (i) If 80 percent or more" [...is from possessions. The term ``possession of the United States'' includes American Samoa, Guam, Johnston Island, Midway Islands, the Panama Canal Zone, Puerto Rico, and Wake Island.]
    (ii) ... "For a determination of income from sources within the United States, see part I (section 861 and following), subchapter N, chapter 1 of the Code"

    • required to file (526 matches)
    • not required to file (120 matches) - only 53 sections prior to year 2005.
    • required to file, citizen, united states, return, 1040, income, & source (2 sections prior to 2006) See CFR Sec. 931-1(b)(4)
      - This section was changed in 2006 (see previous result above) and no longer states anything about who is "required to file", or "not required".


  28. Boolean Search
    Find two or more code-terms within the same section.
    • items AND excluded income (3 matches, 3 sections) - Sec. 861-8, and 861-8T
      - Use Boolean

    • income that is exempt (8 matches)
    • income that is not AND exempt (13 matches) - see Sec. 861-8T - Use Boolean

  30. exempt income AND defined (40 matches) - located in Sec. 861-8T - Use Boolean Code is specific and digitally precise.


    31. Income Tax fact

    "The tax imposed is upon taxable income" - Sec. 1.1-1


  31. united states AND rules AND for determining taxable income (4 matches) - see Sec. 863-1(c) - use Boolean


  32. determining taxable income AND excluded income (1 match) - Sec. 861-8


  33. how to AND taxable income AND united states (6 matches) - see Sec. 861-8 - use Boolean


  34. how to AND taxable income AND taxpayer (6 matches) -see Sec. 861-8 - use Boolean


  35. taxable income AND excluded income (4 matches) - see Sec. 861-8 and Sec. 861-8T


  36. rules AND prescribing AND deductions (3 matches) - see Sec. 861-8(a)(1)


  37. rules for identifying the deductions (1 match) - Sec. 861-8

    38. Info The statute that authorizes the Treasury Secretary to create tax rules (law) for deductions is 26 USC Sec. 863.

    So, according to statutes, and regulations, the citation we should follow is Sec. 861-8(a)(1)

    To see What is Taxed - the exact list of items - just follow "the specific rules for allocation and apportionment of deductions" to Sec. 861-8T(d)(2)(iii)

  38. deductions AND specific guidance (1 match in Part 1) - Sec. 861-8(a)(1) - use Boolean


  39. taxable income AND specific sources (1 match) - Sec. 861-8(a)(1) - use Boolean


  40. the items of gross income (23 matches) - see Sec. 861-1 and Sec. 862-1


  41. items AND excluded income (3 matches) - see Sec. 861-8 and Sec. 861-8T - use Boolean


  42. sources AND excluded income (5 matches) - see Sec. 861-8 and Sec. 861-8T - use Boolean


  43. sections AND excluded income (5 matches) - see Sec. 861-8 and Sec. 861-8T - use Boolean


  44. Proximity Search - use Proximity
    apply AND rules AND taxable income (9 matches) - see Sec. 861-8(a)(1)

Make diagrams for every problem. These examples only provide a general idea for searching. There is a little more to the process than what we can show you here. For more info, see How to Search.

To better understand strange systems, try making a diagram or graph or use some other visual tool.

 

For information on Text Data Mining, search the internet. An introductory discussion can be found at:
http://www.sims.berkeley.edu/~hearst/papers/acl99/acl99-tdm.html

 

 

Attention Researchers

If any link has disappeared, try to copy and paste the link address at http://www.archive.org

-- 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.

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)

    Source: http://ecfr.gpoaccess.gov

Ask your Congressman and Senator ...

Question 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.

 
   
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