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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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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).

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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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A Visual of Code

whatever, unless excluded"One of these things is not like the others, one of these ___ just doesn't belong "
-- Sesame Street, Pre-pre-skool coding class


For those who prefer pictures...

Regarding the coding:

whatever, unless excludedA. The 16th Amendment does not specify which "incomes" are taxable, nor who. This information is provided instead by the US Code, and the Code of Federal Regulations. Fortunately, taxpayers can use a search engine to find the "excluded income", "eliminated income", "eliminated items", "specific sources", etc.

B. "Without apportionment" doesn't contradict the Constitution if and when applied to foreigners and foreign earned "incomes," which is exactly how the US Tax Code is encoded. The specific sources and items are written in Code.


1780's, The Law Begins


1. The income tax law begins in the Constitution, and "tax" occurs 10 times in the Constitution and Amendments.

The Constitution: "tax" (6 times) - these five are related to tax revenue

  • "direct Taxes shall be apportioned"
    - Art. 1, sec. 2, clause 3
  • " excluding Indians not taxed"
    - Art. 1, sec. 2, clause 3
  • "The Congress shall have Power To lay and collect Taxes"
    - Art. 1, sec. 8, clause 1
  • "No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census"
    - Art. 1, sec. 9, clause 4
  • 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 - Google's cache

  • "No Tax or Duty shall be laid on Articles exported from any State."
    - Art. 1, sec. 9, clause 5

1913, Taxes on Incomes

The Amendments:

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


Notice, that incomes is plural. So, which incomes? Whose incomes? Specifically, who, what, and where?


Power to collect on Incomes? What kind? Taxable? Gross? Excluded?



Whose Incomes?


2. After writing the 16th Amendment, Congress made laws to implement it. But the law and the regulations only prescribe...

"The tax imposed is upon taxable income"
- 26 CFR Sec. 1.1-1

Notice, the tax is only imposed on taxable income - whatever the source. Not all incomes are taxable. So now the picture looks like this...

Because, we are told "income from whatever source...unless excluded" (in Sec. 61), then the specific items of income, and specific sources of income still need to be prescribed (declared) in order for a computation of tax to occur, because some items may be "excluded".

What is excluded income?

What is taxable income?

Oh I see, so it's upon Taxable Income, whatever source.

-- SEC. 1, Regs and Statutes

3. The Parent Code, found in the first Article of the Constitution requires:

  • Taxes shall be apportioned
  • There can be No Capitation unless in Proportion to a census

*Notice, the concept is repeated twice.

If these laws were followed, each taxpayer would pay their own fair share, regardless of their total income, or how much a taxpayer works, or how smart they are, or according to their estate and ability, or any other fortunate circumstances. Like a cab ride through downtown, everyone pays the same fare.

In the Constitution, each taxpayer is paying an equal fraction, the fair share distributed according to a census, not according to someone's income generating abilities.

Portioning the tax is repeated in the Constitution






4. This is how the Income Tax is currently implemented, but it is unlawful, according to the code. Here, a greater percentage is taken from those with larger incomes.

*About code: If something is not written in the Code, it cannot occur.

Here is an assumption that is difficult to escape...

- Most of us, 96% of whom don't know anything about coding or programming - including judges and tax professionals, will assume that all items are taxable. Even after we've seen the rules, and we've become well aware that this is not true (because of "excluded income", "deductions," etc), it's still tough to remember this. And, because there are so many vague statements throughout the Code, like "taxes on incomes," and "whatever source," we tend to convince ourselves that income tax is imposed upon all income.

"Incomes" is just a term, a subject, and very broad in scope. But, the Code instructions for this subject say, it is only "upon taxable income" [CFR Sec. 1]. Other sections also provide rules for "excluded income", "eliminated income" and "other deductions" [CFR Sec. 861-8], and even state clearly, that "more common items (of income) are... excluded... enitrely" [CFR Sec. 61(b)]. They show that taxing all incomes, is out of scope, and actually against the law; against the code.

If something is not written in the code, it cannot occur. Just like if the programmers at Microsoft forgot to include the code needed to print, then you could never print anything.


According to Code, the percentage only comes from the Taxable pile

This view of the 16th Amendment, "WITHOUT APPORTIONMENT... AND WITHOUT... ANY CENSUS", contradicts the inheritance from the previous, parent class of code in Art. 1, even when we consider multiple inheritance.

This still follows the code, if only applied to foreigners and foreign earned incomes. Many of us only notice the vague terms like "incomes," and overlook more specific terms, like "unless excluded" AND "Except as otherwise provided."

5. The Income Tax Code - As it is actually encoded


# # # # # # # # # # # # # # # # # # # # #

#include <Constitution, Amendments, USC, CFR>

   TaxableIncome = whatisTaxed();


  • "direct Taxes shall be apportioned" [Art. 1]
  • "No Capitation...unless in Proportion" [Art. 1]
Proportioned or... or ...or nothing
  • "taxes on incomes...whatever source ...without apportionment...and...any census" [16TH Amendment]
Incomes: Whatever Source
  • "The tax imposed is upon taxable income" [CFR Sec. 1]
Only upon Taxable Income
  • "the term 'taxable income' means gross income minus... deductions" [USC Sec. 63]
  • "gross income means all income from whatever source...unless excluded" [CFR Sec. 61]
whatever, unless excluded
  • "more common items ...are ...excluded ...entirely ... To the extent that another section ( more) specific...such other provision shall apply notwithstanding section 61" [CFR Sec. 61]

    [i.e. In spite of how the Sec. 61 emphasizes 'whatever source', more common items are "excluded" entirely.]

    GET TAX(specific sources);

Common items are excluded entirely - Sec. 61


  • "determining taxable income of the taxpayer from specific sources" [CFR Sec. 861-8]

  • "the rules [of Sec. 861] for determining taxable income"
    [CFR Sec. 863]

  • "the sources of income for purposes of the income tax... See Secs. 1.861-8 and 1.863-1." [CFR Sec. 861-1]

  • "how to determine taxable income" [CFR Sec. 861-8]

  • "This section provides specific guidance for... deductions" [CFR Sec. 861-8]

  • "gross income may include excluded income" [CFR Sec. 861-8]
Specific sources, rules for determining taxable income, the sources, specific guidance - found exclusively Sec. 861
  • "The following items are not...excluded"
    [CFR Sec. 861-8T(d)(2)(iii)]

    Finally, Sec. 861-8T(d)(2)(iii) is the paragraph that prescribes (codifies) the list of what is taxed.

return whatisTaxed;




[Here we have shown only our main focus - What is Taxed. There is still more code available for examination - if we include such subjects as "allocating" or "allocation" of; "gross income", "deductions", "exempt income", "eliminated income", etc. And, even more, if we include Who is Taxed.]

SEC. 861-8T(d)(2)(iii) =

Not excluded, i.e. What is Taxed


The Code Does Compile

This shows how the complete code is written, but of course, its not how it is being followed.

According to the code, what is taxed is really very simple...

  • First, only gross income is "all income from whatever source" - CFR Sec. 61-1(a)

  • Exempt income is "any income that is... exempt, excluded, or eliminated for federal income tax purposes."
    - CFR Sec. 861-8T(d)(2)(ii)

  • Taxable income is the "Income that is not considered tax exempt."
    - CFR Sec. 861-8T(d)(2)(iii)

According to one of the Principles of Statutory Construction, "expressio unius est exclusio alterius", all taxable items must be within this list, which is described by "the following items". If an item is not on the list, it has been excluded from the coverage of the statute.


  1. Citizens do have taxable income, but only if they have "Foreign earned income" ("whatever source ...unless excluded", right?).

  2. Foreigners are always taxed, along with DISC and FSC corporations ("whatever source").

  3. Tax percentages vary based on the amount of taxable income - but only among those who earn any of the taxable items.


Taxable Items

When the Code is executed, the tax for most is $0.

"The following items are not considered to be exempt, eliminated, or excluded income and, thus, [taxable items]...
  (A) ...foreign taxpayer
  (B) ...DISC or FSC [corporations]
  (C) ...possessions corporation
  (D) Foreign earned income

Code of Federal Regulations
Title 26, Sec. 861-8T(d)(2)(iii)

In addition, Form 1040 instructions only require:

"You must report... income... from sources outside the United States."
- Form 1040 Instructions /

This command does NOT occur for income from INSIDE the U.S.

Why are there no written commandments to report domestic income in 1040 instructions? Did the editors of the 1040 instructions forget to add this requirement, all these years.

A major tax fraud is in progress, but worse, we have been born into a modern-day, high-tech slave system. Rules or no rules, laws or no laws - we must pay for that which is not true.

We are now slaves, controlled by a parasitic class of elites.

What can be done?



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.