Data-mining the Tax Code
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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.

The Solution

According to government documents, a solution has already been provided for us. It is a right, and only the fourth one mentioned:

"whenever any Form of Government becomes destructive... it is the Right of the People to alter or to abolish it, and to institute new Government" - Declaration of Independence

Taxing people under color of law is a form of slavery, illegal, treasonous, and "destructive." It creates a class of parasites at the top who produce nothing, but who feed on their trusting and ignorant hosts.

Only recently, Canada found it necessary to alter or to abolish their own government. Evidently, we aren't the only country governed by the false and corrupt.

Wake up, Slave! It's just Color of Law

Of the darkest color...
under Color of Law

For years, our government's own IRS agents have been trying to tell us ... the income tax is a fraud, imposed under color of law.


The solution is as easy as 1, 2, 3 ...

Data mining? ... I can search tax law. too?
"Foreign earned income?
... Are you sure?"

1. Search
It is your duty to know the law. Search the tax laws and regulations. Begin in regulations by looking for simple, common-sense items, e.g. "excluded income", "eliminated income", "eliminated items". Also look at boolean results. Then search statutes. Notice, Sec. 861 cannot be avoided.


You should diagram every object found in the Income Tax to understand it better.

2. Diagram
Be sure you know what you're talking about. Diagram the objects involved. By drawing the objects and connecting them, you can better understand the so-called "Tax imposed". Once you can identify exactly where & what is "imposed", then...


Tell your friends about the government's tax scam.

Attention: IRS, Representatives,
Senators, Judges, Mr. President,
Fed Bankers, and Konsortialführer:

Your fraud has been
detected and exposed!

None of you are innocent.
As you say, ignorance
of the law is no excuse.

And, The Code does not lie!

The jig is up, Traitors!
truth is coming down
You cannot hide.


3. Use Your Freedom of Speech while you still can.
Tell your friends and neighbors. Then, tell your "experts"; tax professionals, CPAs, judges, IRS agents, Department of Justice, law professors, tax software developers, Senators, Congressmen, bureaucrats, & the rest of government.

Phone them. Email them. Show them how a computer search of tax statutes and tax regulations produces Sec. 861, the section that 'judges' say is frivolous. Let every politician and bureaucrat know, the jig is up. It's a fact for which many people are falsely put into prison, and for which justice will be re-delivered.

Test your tax expert ...

"Where is 'exempt income' defined?"

If your friend or neighbor doesn't want to read boring tax laws, and who does, show them a few of the code results using a short five minute video.

Even better, use to show them how to search. Locate excluded income, eliminated income, eliminated items, specific sources, specific guidance, income that is exempt or excluded, how to determine taxable income, allocation and apportionment of taxable income, etc.

It isn't necessary to read thousands of pages of tax law, in order to know everything there is to know about "excluded income".


It's just a simple fact Did you know... Income tax does not pay for any government services?


The slaves are waking, Bad boys. Whatcha gonna do when they come for you?It's the right of the People to alter or to abolish. Eventually, a critical mass of people will form and take care of their problem of being slaves (yes, people forced to pay taxes are slaves. It's even withheld from you in advance, just like a slave, because it's not your property and you can't be trusted to return it).

Those responsible for the enslavement of the people with this tax-scam-system will be arrested, and served justice.

Everyone who takes part in treason has a name and address and there will be nowhere to hide from millions of angry, former slaves, who are seeking the return of their property.


Expose the government fraud.While you wait for a critical mass to be reached, you can do some data mining to see what other laws our servants have been breaking, and fabricating. You can expose the corruption and Color of law you find in other Titles by making a website and telling others about your data mining results.

Be sure to search corresponding regulations of the Titles you choose. For example, in tax law,
26 USC 861 = 26 CFR 1.861.

Search the Code.Americans who do not read their tax laws must be educated with actual written code, not with spoken assumptions made by judges who pretend that "Exempt income" isn't legally defined. Our laws are not passed down verbally, our laws are written. Read what they actually say.

You can also download this website (version 3.2) then re-serve it, or re-word it, or re-do it, whatever, on your own website or blog.

Do nothing and it will haunt, until your last day.Every citizen has a duty to know the law and should because it takes a village to catch all of the bad guys who act under color of law and steal our money.

Not every country has freedom of speech.

Do your duty, make a speech.

Evil continues when the good do nothing, right?



What else should People know?

Jury nullification. A critical right.

"you have nevertheless a right to take upon yourselves to judge of both, and to determine the law as well as the fact in controversy... it is presumed, that juries are the best judges of facts; it is, on the other hand, presumbable (sic), that the court are the best judges of the law. But still both are lawfully, within your power of decision."

You have the right "to determine the law as well as the fact ... both are lawfully, within your power of decision." -Supreme Court Justice John Jay -- Supreme Court Justice John Jay - instructions for the jury in Georgia v. Brailsford, 3 US 1, making it clear to the jury that average citizens within a jury have the Right, and the Power to decide when laws in question are unjust and unlawful.

Wikipedia: Jury Nullification

"a jury does not have to be instructed on the possibility of jury nullification" -

It's true, judges do not have to instruct you (tell you) that you even have this right. But even today's legal dictionaries admit jury nullification is a fact.

Have you been called to Jury Duty?

Learn what you can expect, and learn some history about juries before you go to court. See Fully Informed Jury Association and google jury nullification. The good news is that jurors cannot be punished for their verdicts, and you do not have to give any reason for your decision. The bad news is that you will not even get on the jury if you seem familiar with politics, law, rights, or jury nullification. Pretending to be ignorant may actually get you on the jury. However, you should know that judges are allowed to kick you off the jury if they find out from others in the jury that you intend to exercise your right to nullify.

Why is Jury Nullification a Right?

Every journalism student will learn of the trial of John Zenger, in which the jury was actually informed of their right to jury nullification. However, the journalists are too interested now in their own financial security to report about this right.

Today, the entire system has been corrupted. Your right to jury nullification is now equated with drugs, tax pro-testers, gun owners, and abortion foes. Notice anything in common, and did you notice in the last link - at least three states have Jury Nullification written in their Constitutions, but instead are told the practice fell into disfavor, because it is frowned upon and ruffles the robes of the Supremes.

Jury Nullification is a right, only you aren't told you have this right. The system for which your fathers sacrificed themselves has been hijacked by men in black robes, and by those who prefer paramilitary dress and force. (Of course, bad guys always dress in black)


The JudgeThe Judge

Who pays a tax judge? Who pays the prosecutor? Isn't there a conflict of interest? Why would either risk their security, or their system? Can this ever be fair?

Judges instruct juries, but a juror needs to keep in mind - if it's not written in Code, it's just rhetoric of the court. The Code is the law, a judges opinion is not. Even if it is written in the Code, and the jury doesn't like it, the jury can still toss it in the trash - using jury nullification.

"How terrible it will be for you experts in the law. You have taken away the key to knowledge. You didn't go in yourselves, and you kept out those who were trying to go in." - Luke 11:52 ISV


Attorneys & Clients

Who does your attorney really work for?

Source: Corpus Juris Secundum, Attorney & Client, Vol. 7 Sec. 3, p. 666-667, © 2004 Thomson West. An encyclopledia of American law ("how certain ideas have been applied in case law."):

First Duty to the Court

  • First duty owed to court
    1. "An attorney owes his or her first duty to the court, since the attorney assumed his or her obligations toward it before ever having a client."
      -- Ohio-- 754 N.E.2d 219 (Ohio, 2001)

    2. "Attorneys are officers of the court, before having their first client, and are deemed to have responsibilities as such which precede their duties to their client."
      -- Okla.-- 778 P.2d 920 (Okla.Crim.App. 1989)
      -- Ga.-- 444 S.E.2d 314 (Ga. 1994)
      -- U.S.-- 393 F. Supp. 1056 (E.D. La. 1975)
      -- Wis.-- 34 Wis. 2d 559, 150 N.W.2d 387, 35 A.L.R.3d 377 (1967)
    Chained like a dog that must guard, the system.
  • Duties to court
    1. "A lawyer is an officer of the court"
      -- ILL.-- 219 ILL. App. 3d 602, 162 ILL. Dec. 76, 579 N.E.2d 890 (1st Dist. 1991)

    2. "Attorneys, as officers of the court, have a duty to cooperate with the court to preserve ... our system"
      -- Iowa-- 580 F. Supp. 913 (N.D. Iowa 1983), judgement aff'd, 724 F.2d 630 (8th Cir. 1984)

Preserve whose system? Attorneys who do not co-operate are fined, sanctioned, and face disbarment for not fulfilling their first duty. You, the client, will forever be second.

Right to a 'fair' trial? ... Pfff, Where?

Without a well-informed jury, aware of its jury nullification rights, so-called 'offenders' are quickly sent to prison by a well-organized (crime) system. Whose system is preserved?

Notice, every state constitution says government power is derived from the people. This system really belongs to us.



A New Improved Order

The actual solution requires an "open source" code fix. This means an update to our entire constitutional system, beginning with a re-Declaration of Independence and updating code in the Constitution and Bill of Rights. The country's current code has been hacked and hijacked by an organized-crime system. We need the proper code patches to preserve freedom for the People.

An Open Source team of system designers, historians, constitutional experts, even including everyone on the planet with an Internet connection, could identify the bugs and update the code in the Constitution and Bill of Rights, and all of the Titles of Law.

Imagine if the Founding Fathers had the benefit of millions of people to identify the weaknesses in their 'code.' The benefit of an open source project is the many eyeballs focusing on and identifying the ever present flaws that lurk in every system.

The open source end-result would be a system which any country could adopt if they wanted to keep out system viruses, spyware (usually government officials and their owners), and design errors. This solution, "A New Improved Order," which would be based on the US Constitution would have a goal of complete de-centralization of power.


The Problem

Our country was probably subverted not too long after, or maybe even before, it began. But some very wise system designers knew that subvertion was a natural occurrence and were able to secure, in writing, essential Rights (Amendments), including Freedom of Speech, to expose 'leaders' who didn't obey the law.

Notice, some of the designers gave us a Bill of Rights because they felt the Constitution was still too friendly towards centralization of power (think of tyrants, or in modern-times, think of hidden back doors in your operating system).

Unfortunately, many of our fellow countrymen are easy pushovers and are willing to give up their rights. This includes a large majority of the population, and probably always will, because human beings are primarily herd animals. Too bad. (Note, U.S. is a republic, "for which it stands." We would have never stood this long as a democracy)

The following is just a short description of the problem...


Colonial Scrip - Federal Reserve: Money Exhibit

Visit the Fed Reserve Board of SF Money Exhibit

In the mid-1700s, the American colonies had a shortage of precious metal to use for money, so they experimented with printing their own colonial paper money. The money was called Colonial Scrip. The Scrip was simple fiat money. It was printed as needed, and not backed by gold or silver; the same condition we have today. However, the difference between scrip and modern money is that scrip was debt free. Each locality even had its own artwork, like the state quarters we have today.

Benjamin Franklin acted as an agent for Pennsylvania, Georgia, New Jersey, and Massachusetts. In 1757 (and again in 1764), he went to England and lived there for several years. To find out more about Benjamin Franklin, and to read his autobiography, here is a good collection - http://tigger.uic.deu/~rjensen/franklin.htm

While Franklin was in England, officials at the Bank of London asked him what he thought was the reason for the success of the colony.

"That is simple. In the Colonies we issue our own money. It is called Colonial Scrip. We issue it in proper proportion to the demands of trade and industry to make the products pass easily from the producers to the consumers. In this manner, creating for ourselves our own paper money, we control its purchasing power, and we have no interest to pay to no one."
- Benjamin Franklin
Ben Franklin

The bankers apparently didn't like the colonies printing their own interest free money, because the British Parliament quickly passed the Currency Act in 1764. The act prohibited colonial officials from issuing their own money. Colonies were ordered to pay future taxes in gold or silver coins.

"In one year, the conditions were so reversed that the era of prosperity ended, and a depression set in, to such an extent that the streets of the Colonies were filled with unemployed."
- Benjamin Franklin

Franklin claims this was the real cause for the War of Independence.

"The colonies would gladly have borne the little tax on tea and other matters had it not been that England took away from the colonies their money, which created unemployment and dissatisfaction. The inability of the colonists to get power to issue their own money permanently out of the hands of George III and the international bankers was the prime reason for the Revolutionary War."
- Benjamin Franklin autobiography

Evidently, Franklin had enough of the British. In May of 1775, Franklin returned to Philadelphia and joined up with the Continental Congress.

Taxation had drained the colonies of gold and silver. When the war started, the colonies again started printing fiat money to pay for it. At the beginning of the war, the 'US' had 12 million dollars, but by the end of the war it had 500 million dollars. Common items became priced at thousands of dollars. Printing too much currency had decreased it's value.

Fiat money worked previously, but only when it was issued in the amounts needed to run commerce.

"the octopus... bankers... practically control both political parties." --New York City Mayor John F. Hylan, 1922 Who controls the Fed octopus?
Who are the stockholders in the Fed?

"the biggest men in the U.S. ...are afraid of something. They know... there is a power somewhere so organized... so complete... they had better not speak above their breath condemnation of it."

-- President Woodrow Wilson, The New Freedom: A Call for the Emancipation of the Generous Energies of a People, New York, Doubleday, 1913.

The Federal Reserve tries to manage the money supply with interest rates, in order to stem the peaks and valleys of the cycle (or moneymen harvesting their crop?).

"first by inflation, then by deflation, the banks and corporations... will deprive the people of all their property, until their children will wake up homeless on the continent their fathers occupied."
-- Thomas Jefferson, primary author of the U.S. Declaration of Independence.

The Federal Reserve was created in 1913 and sold on Americans as a governmental control tool over the bankers. However, it was really used as a tool for the bankers.

"Give me control over a nation's currency and I care not who makes its laws"
-- Baron M.A. Rothschild (1744 - 1812)

Get down and give me Twenty.
Monetary Reform Act

From 1900 to 1910, 70 percent of new funds for manufacturing were generated from within corporations. This made corporations more independent of bankers, hence, an income tax was created in 1913.

The corporations are a primary target of the income tax. In the 2004 edition of the Code of Federal Regulations, the term "corporation" is found 10,000 times more than "taxpayer" while the term "citizen" is only mentioned 761 times in CFR Title 26 (2004).

You can use the eCFR to search for your particular "subject" of interest, e.g. "how to determine taxable income", "excluded income", "eliminated income", "eliminated items", "allocation and apportionment of deductions", etc.

J.P. Morgan, who financed other tycoons in America, worked "under the table" for the Bank of England, and so did his father. All of the following; Morgan, B of E, the Rothschilds, especially Cleveland H. Dodge from Kuhn Loeb, and others involved in the Federal Reserve, decided to make Woodrow Wilson President.

Wilson pretended to be against the bankers during his campaign, but he was really their hired tool. In 1907, there was a market crash and Morgan saved us with his money. Wilson was his cheerleader.

Secrets of the Temple: who runs the country (countries)

70% of new funding for manufacturing was generated from within business. The corporations were there own bankers. This made traditional banking a hardly needed service. The competition and the middle class were taking over.

Woody Wilson - not the brightest bulb
Traitor or ignorant?
Democrat Wilson signed into law the Revenue Act of 1913. Later admitted he was fooled by bankers, poisoned into coma, woke up and said it again.

"when I as a Democrat resist the concentration of power, I am resisting the processes of death, because the concentration of power is what always precedes the destruction of human initiative, and,"
-- Woodrow Wilson

"All this trouble could be averted if we appointed a committee of six or seven public-spirited men like J.P. Morgan to handle the affairs of our country."
-- Woodrow Wilson

Apparently, Wilson couldn't make up his mind whether to resist the destruction, or to allow the "processes of death" to leach our energy. How sad and embarassing for the United States, President Woodrow 'No Leader' Wilson didn't want to handle the affairs of the country himself. Apparently, he chose to remain ignorant, and was even treasonous for his designs in giving up control of the country, to bankers. Even the title of his work, "New Freedom: ...Emancipation of the Generous Energies of a People" is just a little suspicious.

Taking a percentage of income, through forced volunteerism, is still slavery. The US tax system utilizes the concept of "pay your fair share," but actually the exact opposite is occurring. The reality of our income tax is, "Work more, Owe more," which follows the Communist Manifesto to have a graduated income tax.

Now, interest must be paid for printing and lending money, and we are forced to pay income taxes to cover that interest. This is just modern-day slavery.


Income Tax Does Not Pay

"100% of what is collected is absorbed solely by interest on the Federal Debt and by ... transfer payments. In other words, all individual income tax revenues are gone before one nickel is spent on the services taxpayers expect from government"
-- Grace Commission report (PPSS) submitted to President Ronald Reagan on January 15, 1984 (also here). The commission concluded all income tax money goes towards interest on an unnecessary loan (a slave-tax on ignorant masses).

If income tax does not pay for government services, which taxes do? What is the real purpose of the Income Tax?


Were there any defenders of freedom?

The father of the famous flyer Lindbergh was a government official in the House of Representatives. He was Rep. Charles A. Lindbergh and saw this was a tax scam, called it a scam, and warned us that we would be enslaved (taxwise, currently, thats 1/4 to 1/2 slave and growing towards a European-like 60%).

Heros: Lindberghs. This Papa tried to warn your Papa.

Lindberghs - both were heros.
"According to Mr. Lindbergh, 'the conspiracy began in' 1906 when the late J.P. Morgan, Paul M. Warburg, a present member of the Federal Reserve Board, the National City Bank and other banking firms 'conspired' to obtain currency legislation in the interest of big business and the appointment of a special board to administer such a law, in order to create industrial slaves of the masses"
  - The New York Times, Feb. 12, 1917

(The "industrial slaves" are the high-tech, modern-day slaves of today, you. The whips have been replaced with threats, fines, and imprisonment)

"Those not favorable to the money trust could be squeezed out of business and the people frightened into demanding changes in the banking and currency laws which the Money Trust would frame." -- "From now on, depressions will be scientifically planned and created."
 - Congressman Charles A. Lindbergh Sr.

Evidently, the money trust gained control. The big question - why were all the other politicians so silent, and why do they remain so silent today? (All government officials will ignore specific tax questions, or pass them on to the IRS where they also ignore them. They even call the use of their own rules frivolous, but Florida doesn't seem to have that problem.) Haven't all government officials pledged their allegiance to the Republic for which it stands?

Apparently, government officials (politicians) have bilked and sold out their own neighbors. A conspiracy, and treason, which continues today, almost 100 years after being warned by Lindbergh. We must pay interest on the creation and lending of money. The income taxes are used to pay this interest. And, it is the slaves which Lindbergh spoke of that pay the interest. This is the same condition in which the Colonies lost power to issue their own printed money that, according to Ben Franklin, brought us to Revolution.

"that’s exactly the kind of income tax system we got during World War I, it was a class tax, it was a soak the rich tax, it was a tax to get at the largest incomes and the largest corporations."
-- Mr. Brownlee, Tax Historian, PBS

"At the beginning of World War II, In 1939 about 15% of the people paid income tax. That’s all, period. At the end of the war, we had 80% of our families paying income tax."
-- John Witte, Tax Historian, PBS

Modern Day Slave System: Income Taxes
First, they chained the rich, but I did not protest...then they came for me

began in World War II, 1942.
Donald Duck Pays Income Tax
Treasonous trolls push the income tax?
"Taxes will keep democracy on the march"

Amazing blatant propaganda for war industry. WATCH MOVIE (10MB, Right-Click > Save Link)

(Cartoon): You don’t wanna forget our fighting men, do you laddy? Donald: "No, Sir!!!" Then you’ll have to meet your tax payments...
Brainwashing by Disney

"Compare this (40% to 75% total local, State and Federal tax rate) to the plight of medieval serfs. They only had to give the lord of the manor a third of their output and they were considered slaves. So what does that make us?"
-- Daniel J. Mitchell, Economist

History repeats itself constantly. Wars are started by those in the war business. All that is needed is a cause. Just sink a ship, or betray your own fighting men and place them under attack, or blow up some buildings and you've got war, like the latest one for Osama Bin Forgotten. And, this somehow became "Hang Saddam!"

Someone in the US DOJ or FEMA seemed to have known in 1997 which building would be hit first, and the approximate location where the World Trade Center would be hit. What looks to be a blatant inside joke was removed from their own original content, but the web archive still has it.

(And here are a few videos you may find interesting - about attacks, war, lies and death.)

Today, Internet sales are tax free. Out-of-state purchases have always been tax free, but 43 states want to tax out-of-state Internet sales. As before, it will start voluntarily, then become, legally or illegally, a mandatory tax.

"The proposal is for the new system to initially be voluntary. 'So (unless) Congress were to act and make this mandatory, there would be no penalties,' says Peterson. But there's a plus for businesses who do adopt the software. The states say the electronic system is so good, they'll designate participating businesses 'audit proof'."
-- News quoting the spokesperson for software company providing for tracking of taxpayers.

And so, a carrot is held out to persuade business owners to become 'audit proof.'

Gold and silver is seen as the answer, and this may be, especially if the following is accurate...

“The abandonment of the gold standard made it possible for the welfare statists to use the banking system as a means to an unlimited expansion of credit…In the absence of the gold standard, there is no way to protect savings from confiscation through inflation. There is no safe store of value.... Deficit spending is simply a scheme for the “hidden” confiscation of wealth…[Gold] stands as a protector of property rights.”
— Alan Greenspan, 1966


It appears that money is what people believe it is, no matter if it's green paper, copper coins, plastic cards, or your soon to be implanted chip.

You'll get a simple ID tracking chip, but your kids will get the latest processor. And, just imagine your grandkids fate. They may even become remotely operated, after all, slaves must be controlled.


We have located you, in Sector 7G
Your new ID chip
"No scan, no food" said the store clerk.

How to tell when you've been screwed   
Friends and colleagues. But... "The real rulers in Washington are invisible, and excercise power from behind the scenes."
-- Supreme Court Justice Felix Frankfurter, 1952

The real rulers stay hidden behind the scenery. They are rarely the subject of the "news," probably because the real rulers display absolutely dispicable behaviours. Look at what was going on with orphan kids in and around the White House before Clinton. The video is no longer available from that link, but here's a link to it, Discovery Channels video "Conspiracy of Silence", from where Lawyer/Senator John DeCamp shines the light on child molesters inside Government. Over 80 kids came forward. They can't all be lying.

"If one understands that socialism is not a share-the-wealth program, but is in reality a method to consolidate and control the wealth, then the seeming paradox of super-rich men promoting socialism becomes no paradox at all. Instead, it becomes logical, even the perfect tool of power-seeking megalomaniacs. Communism, or more accurately, socialism, is not a movement of the downtrodden masses, but of the economic elite."
 - Gary Allen, author

"God approves our undertakings"
I've seen the destruction

"New Order for the Ages"

What is this power so organized and complete that President Wilson said it scared the biggest men in the US?

Who are the real rulers that Justice Frankfurter spoke of?


I want you ... and the children. Bring the children to me.
God approved this? Do we have to put up with an All Seeing Spy, for Ages?

It's suspicious that the Federal Reserve came into existence in the same year as the Income Tax in 1913:

"Examining the organization and function of the Federal Reserve Banks... we conclude that the federal reserve are not federal ... but are independent and privately owned and controlled corporations... federal reserve banks are listed neither as 'wholly owned' government corporations [under 31 USC Section 846] nor as 'mixed ownership' corporations [under 31 USC Section 856]"
-- 9th Circuit Court, Lewis vs United States, case #80-5905, June 24, 1982

Evidently, the money men have been at it for awhile...

"I see in the near future a crisis approaching. It unnerves me and causes me to tremble for the safety of my country... the Money Power of the country will endeavor to prolong its reign... by working upon the prejudices of the people, until the wealth is aggregated in a few hands and the Republic is destroyed. I feel at this moment more anxiety for the safety of my country than ever before, even in the midst of war."
-- President Abraham Lincoln, said to be in a letter written to William Elkin just after the passage of the National Banking Act of 1863 and less than five months before he was assassinated.

"when you realise that the entire system is very easily controlled... you will not have to be told how periods of inflation and depression originate."
-- President James Garfield, was assassinated within weeks of release of this statement during first year of his Presidency in 1881. He died of bullet blood poisoning on September 19, two months after he was shot, but some think it was the surgeons' digging around with dirty tools.

"I am a tariff man, standing on a tariff platform."
-- President William McKinley. During McKinley's presidency the Gold Standard Act was passed making gold the standard for all of the nation's currency. A minimum gold reserve was required of the Treasury and the price of gold was set. He pissed-off the bankers, McKinley was assassinated on Sept. 5, 1901, and died 9 days later. His shooter received a "hasty" trial, was found guilty and electrocuted within 2 months from the time of the shooting.

"The Federal Reserve Bank is an institution owned by the stockholding member banks. The Government has not a dollar's worth of stock in it."
-- President Warren Harding, from a 1921 inquiry of the Federal Reserve, investigating concerns of a private banking monopoly. His death was a mystery. Doctors believed he was poisoned, but his wife would not allow an autopsy under the Surgeon General Sawyer's highly unusual recommendation. Soon after beginning his presidency, he called for a reduction of government, curtailing expenses, lowering taxes, a repeal of the wartimes excesses tax, and a national budget system. [Apparently, a world bankers worst nightmare.]


"I believe that banking institutions are more dangerous to our liberties than standing armies".
-- Thomas Jefferson

President Reagan also knew that concentrated powers were enslaving us.

"Government is not the solution to our problem. Government is the problem."

"The current tax code is a daily mugging"

"I have only one thing to say to the tax increasers. Go ahead - make my day."

"Concentrated power has always been the enemy of liberty."

"The more government takes in taxes, the less incentive people have to work. What coal miner or assembly-line worker jumps at the offer of overtime when he knows Uncle Sam is going to take 60 percent or more of his extra pay?"

"Why is it inflationary if the people keep their own money, and spend it the way they want to, [but] not inflationary if the government takes it and spends it the way it wants to?"
-- Speech at the White House (1981).

"It's time we reduced the federal budget and left the family budget alone."

"Every dollar the Federal Government does not take from us, every decision it does not make for us will make our economy stronger, our lives more abundant, our future more free."
-- President Ronald Reagan


What do other government officials say in public?

“The dirty little secret is that both houses of Congress are irrelevant.” Reich cut to the chase when he said that “America’s domestic policy is now being run by Alan Greenspan and the Federal Reserve and America’s foreign policy is now being run by the International Monetary Fund [IMF].” And, “...when the president decides to go to war, he no longer needs a declaration of war from Congress.”
-- Robert Reich, Bill Clinton’s former Secretary of Labor, in USA Today, January 7, 1999

If true, we've got trouble.

“It is the sacred principles enshrined in the United Nations charter to which the American people will henceforth pledge their allegiance.”
-- President George Herbert Walker Bush addressing the General Assembly of the U.N., February 1, 1992

If true, we've got trouble.

Treason shines bright
To whom do our officials pledge allegiance, ...Insider trading? The God of Mammon?

“The United Nations is the greatest fraud in history. Its purpose is to destroy the United States.”
— Former U.S. Congressman John E. Rankin

If true, UP THEIR'S, we must destroy the United Nations, abolish the Fed and stop the IMF.

Real Americans would also find and catch all of the bad guys, imprison them, and get all of their money back, all 90 years worth of "income tax" - with interest. Then, real Americans would abolish this form of slavery, making sure it couldn't happen again.

A system re-design is in order, involving some code updates, but primarily following what is already written in the Constitution (there's alot of good code in there).

An 'Open Source' group of system analysts and designers, working with teams of historians and constitutional law experts, etc, could put together a stronger, longer lasting system.


How can an evil, slave-making force be stopped?

1. Good vs Evil

First, choose your side. Those who sit on the fence and do nothing, and those controlled by fear are only enabling evil. Get some courage, or just go away, and play your role of the victim.


2. Get Educated, Ignorance is Curable

“My people are destroyed for lack of knowledge.”
— Hosea 4:6

"The hardest thing in the world to understand is the income tax."
— Albert Einstein

Understanding the income tax is easier than you think. Einstein just didn't have a computer. Download the tax regs and search.

For example
Waste is a sin

3. Speak the Truth, Live by the Truth.

Show others how to search. If you find something important, tell others. Start a website, it's easy to do. And, as difficult as it may be, try to make your explanations easy enough for a child to understand, they will be the future slaves.

“You need only reflect that one of the best ways to get yourself a reputation as a dangerous citizen these days is to go about repeating the very phrases which our founding fathers used in the struggle for independence.”
-— Charles A. Beard

The phrases have no value if they are unknown. They must be repeated often.

Don't bother telling your local, regional, or national news of your important information. They just make the news, they don't report it. And, they'll just sit on the info. Report your own info, on the Internet.

“In March, 1915, the J.P. Morgan interests, the steel, shipbuilding, and powder interest, and their subsidiary organizations, got together 12 men high up in the newspaper world and employed them to select the most influential newspapers in the United States and sufficient number of them to control generally the policy of the daily press....They found it was only necessary to purchase the control of 25 of the greatest papers. An agreement was reached; the policy of the papers was bought, to be paid for by the month; an editor was furnished for each paper to properly supervise and edit information regarding the questions of preparedness, militarism, financial policies, and other things of national and international nature considered vital to the interests of the purchasers.”
—- U.S. Congressman Oscar Callaway, 1917

“We are grateful to The Washington Post, The New York Times, Time Magazine and other great publications whose directors have attended our meetings and respected their promises of discretion for almost forty years. It would have been impossible for us to develop our plan for the world if we had been subject to the bright lights of publicity during those years. But, the world is now more sophisticated and prepared to march towards a world government. The supranational sovereignty of an intellectual elite and world bankers is surely preferable to the national auto determination practiced in past centuries.”
-— David Rockefeller, founder of the Trilateral Commission, in an address before that organization in June, 1991

We don't know if the two quotes above are accurate, but their information coincides with our experience and troubles getting media attention on the income tax data-mining results.

However, this quote is accurate, and freely confessed by this traitor...

"Some even believe we are part of a secret cabal working against the best interests of the United States, characterizing my family and me as 'internationalists' and of conspiring with others around the world to build a more integrated global political and economic structure - one world, if you will. It that's the charge, I stand guilty, and I am proud of it."
-- David Rockefeller, "Memoirs", 2002, p. 405


Here are some more famous quotes...

Is that why he got shot?

"Our federal tax system is, in short, utterly impossible, utterly unjust and completely counterproductive [it] reeks with injustice and is fundamentally un-American... it has earned a rebellion and it's time we rebelled".
--President Ronald Reagan, May 1983, Williamsburg, VA
“If ye love wealth greater than liberty, the tranquility of servitude greater than the animating contest for freedom, go home and leave us in peace. We seek not your council, nor your arms. Crouch down and lick the hand that feeds you; and may posterity forget that ye were our country men.”
-- Samuel Adams

Go home and leave us. Crouch and lick
Samuel Adams:
The tranquility of servitude?
Not here.

"... whenever the Legislators endeavour to take away, and destroy the Property of the People, or to reduce them to Slavery under Arbitrary Power, they put themselves into a state of War with the People, who are thereupon absolved from any farther Obedience ... [Power then] devolves to the People, who have a Right to resume their original Liberty, and, by the Establishment of a new Legislative (such as they shall think fit) provide for their own Safety and Security, which is the end for which they are in Society."
-- John Locke, (1632-1704) English philosopher and political theorist. Considered the ideological progenitor of the American Revolution and who, by far, was the most often non-biblical writer quoted by the Founding Fathers of the USA.


The Solution

This evil mess has already been dealt with, and a solution has already been created. It's called the Constitution and a Bill of Rights. But, like any code, someone has hacked into it, and what is needed are a few code updates ... to strengthen the original code.

The Constitution itself, in Art. 6, says "This Constitution... shall be the supreme Law of the Land, and the Judges in every State shall be bound", and continues on to say that this is so, regardless of any other law. Meaning any federal, state or local law contravening it is invalid. In the United States, the Constitution, established by the People, is deemed superior to laws established by their agents (in Congress). The greedy weaknesses of our agents in Congress, our Presidents, and all in our bureaucracy, are supposed to be bound with the Constitution.

"In questions of power, then, let no more be said of confidence in man, but bind him down from mischief by the chains of the Constitution".
-- Thomas Jefferson

How then were the agents in Congress allowed to turn fundamental laws and principles around 180-degrees? The People specifically do not allow any tax, direct or indirect, without apportionment.

Due to a lack of concern by almost every one of us over the last 200 years, an infection of ignorance has spread; very few know anything about their government, or even their rights. Our Supreme laws are still being deconstructed, by greedy agents.

Too bad... since many died to get us our rights. Now, all are guilty, and sentenced to a life of slavery.

Isn't this exactly what the Patriots that started this country warned us about? Many famous quotes can be found regarding freedom and the price that must be eternally paid to have freedom. The Founding Fathers knew that taxation was a slave control tool. (And now we have the Patriot Act, which like the name hints, actually serves to destroy our Patriots. To use a threat of war, or some type of danger in order to remove rights and start trouble is nothing new, e.g. Hitler, sinking ships, Waco, etc.). Study some history, and some news. You don't have to read too far back into history before you notice that it always repeats itself.

Learn that you are the master, the boss, and that government officials serve you.

Take a look at your Constitution. Notice that it says "We the people... do ordain."

Take a look at the Bill of Rights (Amendments):

  1. Freedom of religion, speech, press, the right of the people to assemble, and petition for redress of grievances.
  2. The right of the people to keep and bear arms, shall not be infringed.
  3. ...without the consent of the Owner...
  4. The right of the people to...
  5. No person shall be held... nor shall any person be subject... nor... compelled... nor be deprived... nor...
  6. the accused shall enjoy the right...

  7. and on...

Aren't these rights designed to protect citizens from their own government?

Of all search results for "tax" in the Constitution and Amendments - there are only 10 results in both - these are the relevant results (supreme laws) provided:

  • Art. 1, sec. 2, clause 3: "Representatives and direct Taxes shall be apportioned... excluding Indians not taxed"
  • Art. 1, sec. 8, clause 1: "The Congress shall have Power To lay and collect Taxes"
  • Art. 1, sec. 9, clause 4: "No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census" [Capitation: A yearly tax laid on each person according to his estate and ability.]
  • Art. 1, sec. 9, clause 5: "No Tax or Duty shall be laid on Articles exported from any State."

These supreme laws were written by the People in the 1780's, but then came the 16th Amendment, created by agents in Congress, in 1913.

  • Art. 16 (16th Amendment): "The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment"

Only 'without apportionment' is new in the 16th Amendment, but the Amendment is a 180-degree turn on "We the people." Essentially, this was a treasonous move by our agents in Congress, against us. The agents were specifically told twice before, by the People in the very first Article, that there Shall Be No Taxes without apportionment, or without Proportion to a census. This concept is so important that it occurs twice in the very first class of code, ever written.

But, even the 16th Amendment code functions Constitutionally (nevermind apportionment for a moment) if we examine what is actually declared. The code at this point does not specify beyond "incomes."

Which incomes?

A tax on all incomes was never declared, but the specific sources are prescribed in the Code of Federal Regulations.

Even though the 16th says "from whatever source," implying every income, we know this is not a correct. Many exempt and excluded incomes do exist. (Search for "exempt" and "excluded income" in the tax regs, or search for "eliminated income".)

So, which incomes for the 16th? There should be provided a specific list of taxable items (there is, you may have just looked at it).

The tax laws and regulations, which carryout the 16th Amendment, mention the following incomes:

  • All Income
  • Any Income
  • Items of Income
  • Gross Income
  • Taxable Income
  • Exempt Income
  • Excluded Income

  • And some other terms of Income.

But, those laws and regulations say, "the tax imposed is upon taxable income," not simply "incomes."

Incomes? or Taxable Income?

The 16th Amendment does not specify which incomes, but the Constitution does and makes it perfectly clear how our taxes are to be produced. The 16th Amendment can only be Constitutional, if the tax on incomes without apportionment, applies just to foreigners and foreign earned income (according to regs in Sec. 911, by the time a citizen has received foreign earned income, he's already been away long enough to be primarily a foreigner), thus keeping the previous Amendments intact and in place.

Congress always had the power to lay on whatever source, but the laws upon: who, where, when, how and what, still need to be Constitutional in construction.

In other words, the 16th Amendment added no new power to tax, which is exactly what the Supreme Court said in cases occurring shortly after the ratification in 1913 (such cases possibly occurred because the first couple of editions of tax regulations did not make it clear who, when, where, how, and what was taxed. Maybe the citizens were even told the tax was not a new tax [it won't affect you, it doesn't apply to you, etc], and for the most part that was true. It's such a familiar communist tactic in some many aspects of life.)

Not until 1918 did income tax regulations indicate that the Constitution still prevents taxing of its citizens...

"Gross income excludes the items of income specifically exempted by the statute and also certain other kinds of income by statute or fundamental law free from tax."
-- Art. 71, 1918 US income tax regulations

Fundamental Law = Constitution, Merriam-Webster OnLine, etc, etc.

Because "certain other kinds" means more than one kind, and we are told so, we should also refer to code in the Constitution. Since the tax rules are based on the Constitution, a multiple exemption that occurs, should be traceable to a code source, in both the rules and Constitution. Only "Indians not taxed" is obvious in the Constitution. But, it must have something else to say that is essential to the matter if there are indeed "certain other kinds" exempted. It must be more carefully examined. See A Visual.

Another interesting historical sidenote: notice that 1918 regulations clearly show the following, but won't make the same statement for any other taxpayer:

Art. 6. The following items should not be included as gross income:

(e) The compensation of all officers and employees of a State or any political subdivision thereof, including public-school teachers, etc. When such State officers or employees are compensated by the United States, they must include such income as taxable.

Even though it appears to be saying so, the code in the 16th Amendment never meant "all incomes" ('income' is not equal to 'all income') and cannot be implemented consistently with fundamental requirements in the Constitution unless applicable only to foreigners and foreign earned income.

Interestingly, the current US tax regs do fulfill the fundamental requirements of the Constitution, that our taxes be proportional to Citizens, that capitation is only allowed by census.

The laws and rules exist specifically to tell us: how, who, when, where, and what is taxed.

The issue then, is not about the power to tax incomes, but about [1] taxable income found in the regulations, and [2] the contradicting lack of apportionment in the 16th. What portion of apportionment did agents in Congress not understand in 1913? If fundamentals, like apportionment, and Capitation without Proportion to Census can be changed, then any of it can be changed and the Constitution is already finished (with destruction of property rights for more taxes as one of the nails in the coffin).

The IRS: Cooperation is futile


There are two primary problems, in terms of Code or Coding, identified in the supreme laws (Constitution):

  1. "No Capitation... unless in Proportion to the Census" -- Art. 1, sec. 9, clause 4
  2. "without apportionment" -- Art. 16 (16th Amendment)


1. Many modern law dictionaries will tell you that Capitation is simply a uniform, per person tax. However, a law dictionary written closer to the time of the making of the Constitution will tell you:

Capitation: "A poll tax; an imposition which is yearly laid on each person according to his estate and ability."
-- Law Dictionary by Bouvier, Revised Sixth Edition, 1856

This isn't regarding a voting tax. A poll (or head) tax is a per head tax, imposed at so much a head, but would vary according to your estate and ability. However, the supreme laws of the Constitution clearly state "No Capitation... unless in Proportion to the Census."

Under our current condition, the more success we work towards, the more we are burdened with a greater percentage of our time and effort, and the more our labor is taken from us. It seems like such a nightmare that surely this is why one of the first tax laws written says "No Capitation... unless in Proportion," yet we are already living the nightmare, happily.

A tax, which is paid for according to our estate and ability, like the income-generating ability of a US citizen is completely against the fundamental law. It's such a fundamental - that it's located in Article 1, the grand-daddy class of code.

The income tax is punishing the ambitious (some say, harder working) among us, and is harming the better economy that typically goes along with their hard work.

Why would government officials want to harm the ambitious American citizens by demanding an increasing percentage of labor, their wealth?

"Wealth is the product of industry, ambition, character and untiring effort. In all experience, the accumulation of wealth means the multiplication of schools, the increase of knowledge, the dissemination of intelligence, the encouragement of science, the broadening of outlook, the expansion of liberty, the widening of culture."
-- President Calvin Coolidge

The progressive income tax was designed from the beginning to chain and control us. It is easier for those doing the controlling if the masses are kept ignorant, which is why we have public schools, to give a certain knowledge, intelligence, and encouragement to the public.

A variable percent tax hurts more than just these 'lucky', or 'rich people.' Many of them are, or will become, business owners and investors. Hampering their hard work and investment ability, severely reduces the exponential effect they produce economically, and harms all citizens by the loss of: more investments, more jobs, the resulting greater demand for all goods, opportunities lost, etc.

People are waking up to fraud


Because the Constitution specifically prohibits unequal payments to produce tax revenues, the 16th Amendment could only be Constitutional if applied just to foreigners and foreign earned incomes, even from whatever source, which is exactly how the current tax laws and regulations are encoded.

2. Taxes on incomes, without apportionment or Proportion to Census?

"Without apportionment" in the 16th Amendment, by itself, is contradicting the Constitution. It says specifically twice before, that apportionment, or Proportion is required for taxes (assuming either - indirect or direct tax - since indirect is not even mentioned).

Notice that "taxes on incomes...whatever source" does not necessarily mean it applies for everyone. It is not the same result, as it is when later, we are told that "all citizens" are subject to the tax, even though an implication seems to be present. Why? The tax regulations which do carryout the 16th Amendment, and do explain to US citizens; how, who, when, where, and what is taxed, tell us "whatever source... unless excluded." Then, they immediately tell us that "more common items ... are ... excluded from gross income entirely." [CFR Sec. 61(b)]. Then, the US tax regulations provide the list of items of income that are taxable income, a conclusion, which can be reached in many ways, e.g. by finding the Scope of taxable income, or a search for excluded income, and eliminated income, or use boolean to get more specific.

If older tax regulations, those beginning in 1918, used to clearly tell us "Gross income excludes... certain other kinds of income by... fundamental law free from tax" - Art. 71, somewhere, there exists "certain other kinds of income... free from tax".

It's interesting to note that the current tax regulations DO comply with the Constitutional requirement of No Capitation without proportion to a Census, and of taxes on [certain] incomes... without apportionment.

The list of the items of taxable income is given to US citizens in 26 CFR Sec. 861-8T(d)(2)(iii). It demonstrates that "without apportionment" could only be considered Constitutional if applied just to foreigners, and foreign earned incomes, which is the end result of the laws and regulations. Foreign earned income is income for US citizens only when they are gone from the US for the required ~11 months (mentioned in 26 CFR Sec. 911-3, pointing us to Sec. 911-2(a)(2)(ii)).

To qualify for having made any foreign earned income... you must have been gone from the U.S. for a good while:

"A citizen or resident of the United States who has been physically present in a foreign country or countries for at least 330 full days during any period of twelve consecutive months."
-- 26 CFR Sec. 911-2(a)(2)(ii), 2004

It appears that you must be out of the US for at least 330 days in order to qualify as having made any foreign earned income. Apparently, if you leave for a long enough period of time, you effectively lose your citizenship tax benefits, and will have to pay a fee, or taxes, to the US Government in order to retain your status.

Just imagine the affect on the economy if we weren't forced to give a large(r) percentage, nevermind the fact that none of it should be taken at all, by law, unless in proportion. If we were allowed to keep all of our lawful income, the economy would explode and expand at an incredible rate. The tidalwave would travel the globe. The big fish would have competition.

The Constitution is not a living or breathing Constitution, it just is. If someone (official, or citizen) does not like the rules, they are free to leave the US at anytime. Leaving is a luxury many people around the world, such as communist slaves, do not enjoy. Be sure to tell them so (official or citizen) when they complain.

Not long ago, a frequently repeated term in America was "It's a free country." It harms us not to say it regularly.

Learn the Constitution and the Bill of Rights. Repeat their names weekly. Say what they say, often and everywhere. Make sure they are taught to your kids in school. They are only words on a piece of paper, and do absolutely no good without knowing them and speaking them, often. It's a gospel.

Consider that if you don't fight the slavery, your children will have to fight it, or pay a higher percentage of slave-time.

Constantly bring such problems to the light, by exposing them.

If you already have a website or weblog, and are able, you can download and host a copy of the US tax regulations, and a copy of 'How to Search' and 'Search Results'. Feel free to re-write and host any of the information you find on, nothing is copyrighted and crediting is not required.

Somebody start searching the other Titles of Law. The search methods (which utilize a computer to perform text-data-mining) do not allow for misinformation to occur, so trust is not even a concern. Other people can verify what you say, so if you're full of bull, someone who can prove it will quickly call you out. And, that is a good thing, because no one is above mistakes.

Only when a critical mass knows what the Code really says, and what it doesn't, will the income tax be accurately implemented.

"Information is the oxygen of the modern age. It seeps through the walls topped by barbed wire, it wafts across the electrified borders. ... The Goliath of totalitarianism will be brought down by ... the microchip."
-- President Ronald Reagan, June 1989 Information Week article

Information is power... use it. Teach another how to find the truth in an ocean of distractions. It's a very simple process called data-mining.


Are you wondering what some set of rules say about a particular "subject"? Data-mining applies to more than just taxes. You can easily search any large volume of text, any Title of laws, regulations, etc.

Information = power

See How to Search.

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.