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Tax Research Center
Statutes At Large
1917-Present
Download Statutes At Large for free.
What are Statutes At Large?
Every year, lawmakers in Congress get together to create laws.
These are published in the Statutes
At Large (defined). Then the laws are codified
in the United States Code (USC). Various government agencies interpret
their particular Code Title of USC, then they write the rules
needed to enforce their laws in the Code of Federal Regulations
(CFR).
Tax laws are located in Title 26 USC. Tax regulations
are found in 26 CFR. And, it's all derived from the Statutes
At Large. |
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These are PDF files. Use the latest PDF software for best results.
To Save: Right-click > Save Target-Link As
To Use: Open file > Edit > Find
* Note: "Terms" that are
split by a dash, as in "ex-
cluded income" may not show up in a search.
Files are large, use high speed Internet.
- Vol.
41, 1917-1919 (205 KB)
- Vol.
42, 1921 (470 KB)
- Vol.
43, 1924 (409 KB)
- Vol.
44, 1926 (440 KB)
- Vol.
45, 1928 (457 KB)
- Vol.
47, 1932 (533 KB)
- Vol.
48, 1934 (454 KB)
- Vol.
49, 1936 (1.5 MB)
- Vol.
52, 1938 (2.1 MB)
- Vol.
53, 1939 (4.5 MB)
- Vol.
41, 1919 (128.0MB)
- Vol.
42, 1921 (92.3MB)
- Vol.
43, 1923 (120.0MB)
- Vol.
44, 1925 (128.0MB)
- Vol.
45, 1927 (146.0MB)
- Vol.
46, 1929 (137.0MB)
- Vol.
47, 1931 (125.0MB)
- Vol.
48, 1933 (107.0MB)
- Vol.
49, 1935 (170.0MB)
- Vol.
50, 1937 (76.6MB)
- Vol.
51, 1937 (18.7MB)
- Vol.
52, 1938 (107.0MB)
- Vol.
53, 1939 (78.8MB)
- Vol.
54, 1939 (105.0MB)
- Vol.
55, 1941 (71.4MB)
- Vol.
56, 1942 (87.6MB)
- Vol.
57, 1943 (49.0MB)
- Vol.
58, 1944 (75.6MB)
- Vol.
59, 1945 (55.1MB)
- Vol.
60, 1946 (87.9MB)
- Vol.
61, 1947 (76.2MB)
- Vol.
62, 1948 (102.0MB)
- Vol.
63, 1949 (86.7MB)
- Vol.
64, 1950 (102.0MB)
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- Vol.
65, 1951 (58.4MB)
- Vol.
66, 1952 (61.1MB)
- Vol.
67, 1953 (47.3MB)
- Vol.
68, 1954 (94.1MB)
- Vol.
69, 1955 (53.0MB)
- Vol.
70, 1956 (84.7MB)
- Vol.
71, 1957 (46.4MB)
- Vol.
72, 1958 (126.0MB)
- Vol.
73, 1959 (51.9MB)
- Vol.
74, 1960 (73.6MB)
- Vol.
75, 1961 (60.2MB)
- Vol.
76, 1962 (88.5MB)
- Vol.
77, 1963 (58.6MB)
- Vol.
78, 1964 (77.3MB)
- Vol.
79, 1965 (90.7MB)
- Vol.
80, 1966 (104.0MB)
- Vol.
81, 1967 (63.7MB)
- Vol.
82, 1968 (95.7MB)
- Vol.
83, 1969 (56.0MB)
- Vol.
84, 1970 (149.0MB)
- Vol.
85, 1971 (55.7MB)
- Vol.
86, 1972 (109.0MB)
- Vol.
87, 1973 (73.2MB)
- Vol.
88, 1974 (166.0MB)
- Vol.
89, 1975 (70.9MB)
- Vol.
90, 1976 (180.0MB)
- Vol.
91, 1977 (97.8MB)
- Vol.
92, 1978 (233.0MB)
- Vol.
93, 1979 (82.1MB)
- Vol.
94, 1980 (224.0MB)
- Vol.
95, 1981 (109.0MB)
- Vol.
96, 1982 (152.0MB)
- Vol.
97, 1983 (86.2MB)
- Vol.
98, 1984 (198.0MB)
- Vol.
99, 1985 (113.0MB)
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- Vol.
100, 1986 (307 MB)
- Vol.
101, 1987 (169 MB)
- Vol.
102, 1988 (293 MB)
- Vol.
103, 1989 (149 MB)
- Vol.
104, 1990 (343 MB)
- Vol.
105, 1991 (139 MB)
- Vol.
106, 1992 (303 MB)
- Vol.
107, 1993 (141 MB)
- Vol.
108, 1994 (300 MB)
- Vol.
109, 1995 (50.9 MB)
- Vol.
110, 1996 (300 MB)
- Vol.
111, 1997 (7.8 MB)
- Vol.
112, 1998 (13.2 MB)
- Vol.
113, 1999 (7.17 MB)
- Vol.
114, 2000 (14.3 MB)
- Vol.
115, 2001 (9.3 MB)
- Vol.
116, 2002 (13.2 MB)
- Vol.
117, 2003 (10.9 MB)
- Vol.
118, 2004 (10.5 MB)
- Vol.
119, 2005 (9.9 MB)
- Vol.
120, 2006 (9.7 MB)
- Vol.
121, 2007 (6.6 MB)
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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.
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.
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- This secret document was sent to Treasury Secretary Fred M. Vinson. It contains a History of the Bureau of Internal Revenue that was written by Ansel F. Luxford and Richard Brenner. Luxford was US Treasury Assistant General Counsel and was also Chief Legal Advisor to the US delegation (jpg image, 700K, the US together with the Russian delegation, Luxford stands last on right) at the Bretton Woods Conference, which created the IMF.
"The government spenders forget that they are taking the money from A in order to pay it to B."
- Advisor to President Jackson on the Principles of the Banking System 1833
- Download from ComplementaryCurrency.org
- Committee on Banking and Currency
- By Murray N. Rothbard
- The Panic of 1819 - wiki
- Download from Mises.org