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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

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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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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


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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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If you use MS Windows, you will get these results.
Or just search at (Right-click, Open in New Window)

The first rule says...
  "The tax imposed is upon taxable income" (1 file found): Sec. 1.

So we find
  "the rules... for determining taxable income" (1 file found): Sec. 863. [This can be seen by finding "determining taxable income"]

Sec. 863 says "the rules" are found in Sec. 861. This must be true, because it's the only section in the Code of Federal Regulations (CFR) with the instructions for
  "how to determine taxable income" (1 file found): Sec. 861.

Sec. 861 is the only section telling us:
  "the sources of income for purposes of the income tax" (1 file found): Sec. 861.

Sec. 861 is also the only section with all the following terms. And, all of the terms occur in just one (1) paragraph:
  "specific", "guidance", "rules", "taxable", "income", "apply", "how to", "taxable income" (1 file found): Sec. 861. [Requires a tool, such as WinMerge. Or, find up to three terms at a time by using the boolean search at ]

Only one (1) section in the CFR prescribes
  "taxable income from sources within the United States shall consist of " (1 file found): Sec. 861.

"The rules" tell us the taxable income by using two lists.

The first list we are pointed to prescribes the "specific sources", and "sections of the Code which require the determination of taxable income" (1 file found): Sec. 861. No other "sections" "require" this determination.

It's here that we notice some of our income is not even a part of gross income:
  "the following rules shall apply to... income that is exempt" (1 file found): Sec. 861.

The second list tells us the specific items of income which are taxable, in a paragraph titled
  "Income that is not considered tax exempt" [i.e. "Income that is taxable"] (1 file found): Sec. 861.

Only Sec. 861 gives rules for determining taxable income and excluded income.
  "determining taxable income" and "excluded income" (1 file found): Sec. 861. In general, wouldn't finding one of these also determine the other?

These rules, and many more, agree, only the "more common items" from sources outside the United States, are taxable income for a US citizen. According to the code, it's one item, "Foreign earned income".

We can be certain we are looking at the correct rules, because
  "The rules contained in this section apply in determining taxable income of the taxpayer" (1 file found): Sec. 861. No other section in the tax regulations claims to have these rules.

We can be even more certain, because only one paragraph in the CFR contains all three terms:
  "rules" and "prescribing" and "taxable income" (2 file(s) found): Sec. 861.

And only one section contains both of these terms:
  "prescribing" and "excluded income" (1 file found): Sec. 861.

According to these two code-terms, section 861 is the section which covers
  "items" and "excluded income" (3 file(s) found): Sec. 861 and 861-8T.

And, according to these two code-terms, section 861 is the section regarding
  "sources" and "excluded income" (5 file(s) found): Sec. 861 and 861-8T.

The same applies to the sections of the CFR...
  "sections" and "excluded income" (5 file(s) found): Sec. 861 and 861-8T.

Even more impressive, Sec. 861 is the only section telling us
  "how to determine tax" (1 file found): Sec. 861. [See it now, at Include an asterisk, e.g. how to determine tax* ]

Use any words you wish to ask "how to determine tax." You can try to "add" or "figure" your tax. Or, try to "calculate" or make a "computation." You can even try "totaling" or "determining" your tax. Try any action word you want upon tax, but section 861 will be the final result, or the obvious section to apply. You will soon see that the items and sources of income of most Americans are excluded from taxation, according to code.

See it with your own eyes.

Download Sources


United States Code [USC]

Code of Federal Regulations [CFR]




Searching online?

Use: eCFR

The fact is, anyone can confirm exactly who, where, and what "the rules" do cover, simply by reading about the scope. Logically, we could also look up the list of "sections of the Code which require the determination of taxable income", or even the list of "Income that is not considered tax exempt", to see exactly whose income is listed.

We can come to the same conclusion starting from many different points within the regs (and statutes), but there is only one reasonable conclusion: Most US citizens do not have any taxable income.

Are we being scammed by politicians and public servants?

Why aren't the vital instructions, and rules, for "taxable income", "excluded income", or even something as simple as, "how to determine taxable income," not found up front, in section 1 or 2, or at least the top 10 sections?

Only one section has the "rules" for both "determining taxable income" and "excluded income", which is logical because at some point, finding one determines the other.

Why is this essential information placed thousands of pages later, in section 861?

Why do the rules say something other than what we have been led to believe?

"Unless excluded", right? But, only seven (7) files even mention "excluded income". Only one section provides "specific guidance", by "prescribing rules", and lists "specific sources", and "determining taxable income of the taxpayer", and there are many more.

Why should it require a computer to search through all of the text within the tax regulations, just to find out, what is taxable income, and what is excluded? How hard does it have to be? Is this because of the irresponsibility of the Treasury, or just plain fraud?

Are we being scammed?
Scammed by public servants? Politicians?

Fortunately, unlike many books, the code in the tax rulebook is not open to interpretation. As with computer instructions, it either compiles or it doesn't. Objects are declared, conditions exist, and actions occur. Specific instructions are coded for us to follow. And, the instructions are written only once, and thus, cannot be confused. Our conclusion can be confirmed, absolutely, with a computer. According to code, only "Foreign earned income" is taxable for U.S. citizens. Do you have any?

It's very easy to find and read ALL the rules where "excluded income", "taxable income", or any other code-term occurs, by using your own computer and simple search methods...

 "rules": (2557 file(s) found)
 "taxable income": (817 file(s) found)
 "prescribing": (15 file(s) found)
 "excluded income": (7 file(s) found)
"rules" and "prescribing" and "taxable income" (2 files)
"rules" and "prescribing" and "excluded income" (1 file)
- Sec. 861

 "the rules": (1338 file(s) found)
 "taxable income": (817 file(s) found)
 "determining tax": (49 file(s) found)
Within millions of words, this prescription occurs just once
"the rules... for determining taxable income"
(1 file found): Sec. 863

Compare a dozen terms, indicating how to determine taxable income to the rule currently used and ask yourself, which rules are more clear, accurate, and specific?

A "commonplace [rule] of statutory construction" is that the "specific governs the general." Doe v. National Bd. of Medical Examiners, 199 F.3d 146, 154-55 (3d Cir. 1999) (quoting Morales v.Trans World Airlines, Inc., 504 U.S. 374,384 (1992))


Don't be distracted with the idea that if we didn't have income taxes, we couldn't have our government services. First, that is a completely separate issue from following the rules already written. Second, as early as the 1980s, our President, Ronald Reagan, along with sources like Paul Harvey News, were telling us that none of our income taxes are used to pay for our social services.

"100% of what is collected is absorbed solely by interest on the Federal Debt ... 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 (wiki)

There are numerous other taxes to pay for our government services. Income taxes are used to pay for other things...

Modern Day Slave System
The System of Modern Day Slavery
"The most perfect slaves... enslave themselves." -- Dresden James

"Money is a new form of slavery, and distinguishable from the old simply by the fact that it is impersonal -- that there is no human relation between master and slave."
-- Leo Tolstoy

For computing income taxes, the ideal condition occurs when we have found every deduction, and exempt or excluded income. Finding such code-words is easily done with a computer.

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.