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-- DISCLAIMER --
* The intended purpose of this website is
to data mine on 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 that these search methods can 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.
There is nothing for sale at WhatisTaxed.com.
Information posted at WhatisTaxed.com is not intended to be
and should not be considered as legal advice, it is posted solely
for educational purposes. The reader should not rely on information
provided herein to determine tax, even if you see that it is
written in the law, and believe it to be accurate. (Those who
go against or simply question the US government, even if those
who are questioning are, or were, themselves government agents
or employees, regardless of their beliefs, risk
prison time, a bad
reputation, or worse.)
Do Not accept this website as tax advice, it is tax
research and copyright-free (copyleft
zolt-AT-whatistaxed.com). To contribute research, see How to
Search and Contact Us.
We Do Not sell, promote, or advise anything,
except the data-mining, searching, and reading of tax code with
an appropriate code-tool, a computer.
We Do ensure that we find every occurrence of
a particular code-term, to establish precisely what is written,
and what is not written, in the law. When we say no
other rule or statutes exists - for example, regarding excluded
income, we show you how many files contain this term and
how we searched for it with a computer. You can confirm ANY
of the laws, rules, and terms yourself, and you should because
it is your duty to know and follow the law.
You are
responsible for doing your own taxes.
Questions: If you have questions, try asking
your Congressperson or Senator
Have your lawmaker explain these Sec. 861 search results
...
- "eliminated income" - Sec. 1.861-8(d), 1.861-8(d)(2),
1.861-8T(d)(2)
- "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)
- "income that is not considered tax exempt" [is
taxable income] - Sec. 1.861-8T(d)(2)(iii)
Ask your public servant ...
- Why are such specific instructions, which are located almost
exclusively in Sec. 861, frivolous?
- If lawmakers are going to give the Treasury Secretary
power, "under regulations prescribed by the Secretary"
[26 USC 863] to create laws (for items of income
and deductions), then why is most of the CFR code valid, but
not Sec. 861 code?
- What other definition of "exempt income" is there?
According to code, there is only one definition.
Exempt income is defined in Sec. 1.861-8T(d)(2)(ii). And,
it is followed immediately by the list of income that
is not exempt (i.e. income that is taxable).
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.
* TheCode of Federal Regulations:
When searching, we pay close attention to the rules in 26 CFR,
because the law (USC) gives authority to the regulations (CFR).
Both the USC and CFR confirm this authority [easily find this
authorization with your computer].
"the 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).
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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