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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.


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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...

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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


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.


What does tax code really say? Where are the “deductions”? Is there excluded income or eliminated income? Where is the list of taxable income?

You be the Judge. Watch these short, five-minute videos, about searching through the U.S. tax code and regulations with your computer. Then ask your Congressman and Senator to watch the videos. Ask them... Why is section 861 frivolous?

There is a list
Exempt income, defined.

What is taxed in the Regulations?
The Code of Federal Regulations (26CFR)

VIDEO: According to regulations, What is Taxed?

What is taxed in the Code?
The United States Code (26USC)

VIDEO: According to regulations, What is Taxed?

Fact, or Frivolous?

  1. how to determine taxable income - only written in the Code of Federal Regulations in Sec. 861
  2. income for purposes of the income tax - only written in Sec. 861
  3. specific sources - only written in Sec. 861
  4. eliminated income - only written in Sec. 861
  5. eliminated items - only written in Sec. 861
  6. exempt income - "defined" in Sec. 861
  7. excluded income - only occurs in 7 regulations [13 times total], but is explained in Sec. 861.
  8. the rules for allocating “deductions” are only written in Sec. 861. [And one of the more curious ways you can find the rules for deductions is to search for “deductions” at the ecfr. Include all characters, & semicolon.]
  9. income that is not considered tax exempt - [the list of taxable income] - only written in Sec. 861
  10. There are too many more to list here.


ATTENTION: Congressmen, Senators, Judges, IRS, Treasury Secretary, Mr. President...

Question If "exempt income" is "defined" in Sec. 861, Why is section 861 frivolous?

Watch these videos to see how quick and easy it is to search through the entire tax code at the Government Printing Office website. And notice, this same search process can be performed on every title of law, and can be done in every country that has codification of law. The truth, the facts, can be found - for every law. Nothing can be hidden.

Thou shall not stealMany more specific codes and instructions are found precisely in Sec. 861, even "specific guidance".

Why does the tax code contradict what Congress and the IRS have been telling us about income tax? They can't all be ignorant.

Search the Code, know the law. Politicians and bureaucrats who tax people under color of law are criminals.

And, ignorance of the law won't be accepted during your trials.

Thou shall not steal

Thou shall not steal.




Actor Wesley Snipes refuses to be a good slave
"Bring it on."
Snipes vs. Sam

A real-life, action hero who actually knows and plays by the rulebook. Wesley Snipes gets some time in the ring with Uncle Sam.


Actor Wesley Snipes wants his money back.
"I'm not your slave."

Wesley Snipes found out what the tax law really says and now he wants his money back. Snipes believes that his income is not from a taxable source [because it's excluded income] "per Sec. 861."

Mr. Snipes is not alone, many former IRS agents agree.

Eddie Kahn, tax advisor for Wesley Snipes, was kidnapped in Panama, by the FBI in front of his attorneys office. The FBI entered Panama then illegally kidnapped Kahn against the orders of the Panamanian Supreme Court. He was then flown to the United States, reportedly as gunmen held back Panamaniam officials with machine guns when Panamanian officials tried to stop the FBI [evidently, the FBI is not concerned with their law]. Kahn refused to participate in his own trial, arguing that he was not under their jurisdiction, ("not exceeding ten Miles square").

Snipes reportedly returned from filming a movie in Africa to appear on charges. Snipes has become the latest celebrity IRS victim when he made the mistake of acting honestly and following the tax law.

Actor Wesley Snipes - Tax Cheat or Tax Pro-Tester? Working title, "I Am Not A Slave!"
Starring Wesley Snipes and Eddie Kahn
5 Stars

Based on a true story, these tax martyrs are now being punished - Snipes gets three years, and Eddie Kahn gets ten years, for speaking facts. Among hundreds of millions of US citizens, relatively few are brave enough to fight corruption in government (just crooked politicians and bureaucrats), but Wesley Snipes and Eddie Kahn couldn't resist [actually, there are now millions* who refuse to be a part of this con. You are aware of nothing if you still depend on Fox, NBC, ABC, CBS, PBS, Washington Post, New York Times, etc, for information].

Snipes, stars as a man wanted by the United States government for his role in a 'tax scam' that claims his income is "not from a taxable source."

But apparently, Snipes has actually read and followed the United States income tax statutes and regulations. Perhaps, simplistic explanations from so-called 'tax experts' were not enough information for Mr. Snipes, and he wanted to read the law for himself.

Page two of his tax return [] states that Snipes is specifically citing sec. 861 for a refund, essentially saying that his income is not on the list of taxable items or sources. (Imagine that, someone who actually thought of reading the law.) He appears to know the truth about the government's tax scam since his claim is precisely coded as such, and he signed the return.

Could it be that Mr. Snipes, like the countless millions who have actually read the regulations, considers the facts more important than his own personal comforts? Though Snipes was acquitted, this tax martyr risked 16 years in prison to obey the truth. And, he may still get three years in prison on the lesser charge.

Wesley Snipes appears to be a real-life action hero. According to another such hero, former IRS agent Sherry Jackson [*interviewed in Aaron Russo's documentary film Freedom to Fascism, convicted - 4 years], approximately 67 million Americans don't file an income tax return. It seems that at least a third of the available taxpaying population have the guts to say no to these illegal government demands.

The IRS now says:

  1. 120 million people are expected to file.
  2. The IRS does not keep count of non-filers.
  3. Relatively few people ever face charges for not filing. (Obviously, if 67 million don't file)
    Source: IRS spokesman, Robert Marvin

120,000,000 (expected to file)
067,000,000 (don't file)
053,000,000 (actually file?)

Could it be that less than half [120 - 67 = 53 million], or perhaps one-third of working-age Americans actually file returns [120 + 67 = 187]?

In any case, millions of the Americans don't file. Why?

What do all these people know that you don't? Maybe these people have actually read their income tax rules. These rules are available to everyone at the Government Printing Office website. The GPO even provides a handy search engine for you to data mine the regulations. Try searching for "excluded income", "eliminated income", or "income that is not considered tax exempt" [i.e. income that is taxable].


Tax Delinquent Federal Workers In case you think only crazy tax protesters are protesting, take a look at this news report showing that over 382,000 federal employees are not paying their taxes. In total, they owe neary $2 billion.

Notice that one of the highest tax deliquency rates belongs to the Government Printing Office. Evidently, because a GPO job involves publishing our tax laws, many of the GPO employees may be actually reading them, and following them.

Apparently, only politicians are unable to follow simple code instructions.


* from other websites

* Note: There are NO 'How-to-Do-Income-Tax' packages, products, or services available at Nor is advertising bought or sold. Nothing is sold here. Items below are only links to other websites.

Video: Theft by Deception

Theft by Deception
83 min.

5 Stars from

Plenty of graphics and details.

By Larken Rose and Dr. Tom Clayton


America: Freedom to Fascism

5 Stars from

A documentary from Aaron Russo exposing the government's income tax fraud. (Russo made the films Trading Places with Eddie Murphy and Dan Akroyd, and The Rose with Bette Midler.)

Award winner Russo asks the experts about the income tax. Plenty of interviews, including one with former IRS Chief Counsel and Commissioner Sheldon Cohen, who helped write the Tax Code. Also, interviews with several tax pros, and former IRS agents, who say they are exposing corrupt government politicians and their tax fraud.

Video: America Freedom to Fascism


Videos: including 'The 861 Evidence'

The 861 Evidence
72 min.
5 Stars

By Larken Rose and Dr. Tom Clayton

Also available at

More at


The Spirit of 1943 - Donald Duck Pays Income Tax
5 min 48 sec. 4.5 Stars

With Disney, even a child could understand.

For a long time, the U.S. government operated perfectly fine on the taxes it was receiving, but beginning in 1942 the politicians decided to take everyones money (what a surprise). Notice, they used war as the reason to tax, then continued with the tax after the war. The 'Revenue Service' began by grabbing money before people received their wages. This is when the modern-day slave system began in the U.S. It took a war to get this slave system operational. The user-friendly-term for the system is called "withholding". Originally, withholding was known as Pay-as-you-go.

"Payday! Payday!"

"Every dollar you spend for something you don't need, is a dollar spent to help the Axis."

A cartoon duck to brainwash them, with the usual prod, the next war.

"What are you going to do? Spend for the Axis, or save for taxes?"


Can't believe that your government would do these things? It's actually much worse.

If you wish to read more, have a look at some of the news items on The Missing Report. There are links to many topics of abuse. For example, are you aware of what's in your vaccines, or what happens to lab mice after they eat your genetically modified food? Currently, corn, soy, cotton, canola, papaya, yellow squash, and zucchini are genetically modified. For more about GM food, see Seeds of Deception

If you prefer videos, you can watch what your government is doing by visiting, then just search for whatever evil you can think of.

A good understanding of our government's evil deeds can be obtained by watching some of Alex Jones' videos. You can order his high-quality videos at his websites and


You can also see Theft by Deception on Google Video


Data-mine the Code, so that you know what you speak.
No tax advice, just digital facts. -


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.