|
Most Americans will work for years to pay the income tax - without even once reading the law, or bothering to look for "deductions" or "excluded income".
- Go to US Government Printing Office - Code of Federal Regulations
http://www.ecfr.gov
- Click on Simple Search
- Enter Title 26, and search for...
Search term & Result
- how to determine taxable income - Sec. 861
- excluded income - Sec. 861 (also first written in law at 861)
- the sources of income for purposes of the income tax - Sec. 861
- the term exempt income means - Sec. 861
- exempt, excluded, or eliminated - Sec. 861 - Exempt income defined
- Income that is not considered tax exempt - Sec. 861 - Taxable income
- exempt, eliminated, or excluded income - Sec. 861
- income that is exempt or excluded - Sec. 861
- eliminated income - Sec. 861
- eliminated items - Sec. 861
- eliminated for federal income tax - Sec. 861
- gross income may include excluded income - Sec. 861
- specific sources - Sec. 861
- specific guidance - Sec. 861
- deductions to excluded income - Sec. 861
- allocation and apportionment of taxable income - Sec. 863-2, refers to 861
- allocation and apportionment of deductions - Sec. 861
- allocation and apportionment of expenses - Sec. 861
- allocation and apportionment to exempt, excluded or eliminated income - Sec. 861
- “deductions” - Sec. 861 - in "quotes", now buried by GPO, see 1.861-8(a)
|

Tax Professionals?
1. "income that is exempt"
2. "Income that is not"
A real pro would already know where "Exempt income" is legally defined.
Is it ignorance of the law?
Exempt income -
26 CFR 1.861-8T(d)(2)(ii)
Income that is not -
26 CFR 1.861-8T(d)(2)(iii)
Nothing is for sale at WhatisTaxed.com
No products. No advice.
Just pure data mining. |
According to the Government Printing Office, all of these subjects are located in Section 861. Coincidence? Frivolous? Even "Exempt income" is legally defined (codified exclusively) in Sec. 861.
Optional: You can download tax regulations and search using your own operating system. Use our source, or the government source. See how to search .
Results
- According to law, only "Foreign earned income" is taxable.
- All other income is "exempt, excluded, or eliminated for federal income tax purposes."
- According to the legal definition, the majority of Americans do not owe any income tax!
- According to GPO's search engine, income tax law is codified (written in one place) here...
1. "Exempt income" - 26 CFR 1.861-8T(d)(2)(ii)
[codified legal definition]
2. "Income that is not" - 26 CFR 1.861-8T(d)(2)(iii)
[list of taxable incomes]
Section 861 codifies 1) what is exempt, and 2) what is taxed. When you're finished reading, write to the three branches of government, tell them "the jig is up" - you are charging them with tax fraud, and want your money back. Be sure to mention that "ignorance of the law is no excuse."
Notice, the most fundamental of tax "code-words" (including rules for expenses and deductions) are all found together in just one section. Section 861 is the law.
Google Confirms Section 861
Google has another search engine called Uncle Sam, which only searches through government data, including every statute and regulation written. And notice, after searching through every .gov website, including all written laws, Sec. 861 is the Income tax law.
Search with Google's Uncle Sam
UPDATE:
Google shutdown their Uncle Sam search engine. The following search box now uses regular Google. But, notice, the first result from the government, at GPO.GOV, which is titled "XML" is still the first result for an actual US federal tax law.
Saved images of the previously available Uncle Sam search results are still shown below.
Try it. Find:
regulation "exempt income" defined
Result:
According to Google's Uncle Sam, the regulation that defines "Exempt income" is written in Section 861-8T.
(Source: Google's Uncle Sam. January 2010. Notice Section 861-8T is first result from 'Uncle Sam')
Here is the actual search result from Uncle Sam... Click to enlarge.
Now search Google's Uncle Sam for:
- "how to determine taxable income" (use quotes)
- "the sources of income for purposes of the income tax"
- "income that is exempt or excluded"
Why Search Regulations?
According to IRS...
- "Federal tax law begins with the Internal Revenue Code ... (26 USC)"
http://www.irs.gov/taxpros/article/0,,id=98137,00.html#irc
- "Federal tax regulations--pick up where the Internal Revenue Code leaves off" (26 CFR)
http://www.irs.gov/taxpros/article/0,,id=98137,00.html#26cfr
- "The Service is bound by the regulations."
Internal
Revenue Manual, 4.10.7.2.3.4
Why Section 861?
"Income that is not ... exempt"
"exempt, excluded, or eliminated"
The scope for the income tax is defined (the border line is drawn) between Section 861-8T(d)(2)(ii) and (iii)

Notice, "proof" of Sec. 861 is found in the search results listed above, which were all were placed by lawmakers in just one section, Sec. 861.
What's the big deal?
|
Here is the map for U.S. income tax law, as it is actually codified.

Fact: Only "Foreign earned income" is taxable income. Poor Einstein didn't have a computer.
What's your excuse?
Now Search "Normal" Google
Result:

*Google Search Result - January 2010
Note:
This search result was produced before the searched text was placed on this page.
Also Google ...
- income that is exempt or excluded
Notice, the first Google result for a code section of law is 26CFR1.861-8T(d)(2).
- "eliminated income" code section
Currently, first code section of law for "eliminated income" can still be found on first page of results.
- "excluded income" code section
Now moved to 3rd page of Google results.
Google also used to include simply "excluded income" and "eliminated income" in their results, but no longer.
It would seem that Google is hiding legal definitions, especially since they've stopped their Uncle Sam search engine from educating America's tax professionals.
Tax professional?
It doesn't take a computer scientist to search tax code for "excluded income" (ecfr.gpoaccess.gov).
Is it just ignorance? Or do you love easy money?
|
Frivolous?
Judges say section 861 is frivolous, regardless of their own computer-precise results (excluded income, etc). They say, if you follow the tax laws written in section 861, you're making a
frivolous argument and must be fined, and then imprisoned.
Honestly, "Your Honor"? ... Punishing people
for actually following the law?
There is no need to pretend "tax code" is harder than it really is, because "excluded income" occurs for the very first time (within all tax law, USC or CFR) in section 861. And, among thousands of sections, only ONE section of U.S. law has "codified" instructions for "how to determine taxable income" ...Section 861. Frivolous? Or just a simple fact?
Stop Ignoring Regulations
Judge,
According to tax "code", regulations cannot be avoided - including Section 861.
A. "Taxable income from sources within United States" - 26USC861
B. "Gross income from sources within United States" - 26USC861
C.
"deductions ... shall be allocated ... under regulations" - 26USC863
Source: GPO http://www.gpoaccess.gov/uscode/search.html
Notice, "deductions" are missing from 26USC861, because they "shall" be allocated "under regulations".
|

"Honor"?
Do you even know where "Exempt income" is codified (legally defined)?
Have you considered...
1. "Income that is not considered tax exempt"
2. "excluded income"
3. "specific sources"
Fact:
Lawmakers do not read the laws they pass, and, clearly, neither do judges.
Be professional - have some "honor". Use your computer and search the Code! Judge, You swore an oath. Follow the law. It's written. It's your duty. It's your job. It is why WE pay you.
Law is codified, and code doesn't lie. Ignorance of the law is no longer acceptable for so-called tax "experts" & "professionals".
|
Aren't exclusive, one-time code instructions applicable to everyone?
- "how to determine taxable income"
- "the sources of income for purposes of the income tax"
- "deductions to excluded income"
- "exempt, eliminated, or excluded income"
Source: http://ecfr.gpoaccess.gov
What do think your computer (i.e. tax software) would produce if given the actual tax "code" instructions, instead of the fraudulent results produced by all tax software available today? All tax software is fraudulent, if it ignores the legal definition of "Exempt income". Notice, these code instructions cannot be confused with other instructions, because ...they're exclusive. They exist in only one location, Sec. 861.
Judge? Tax Professional? ... Taxpayer? Can an expert really be called "expert" but not even know where
"Exempt income" is legally defined (codified, i.e. actually written)? Is a judge qualified to judge a tax case, and remain ignorant of "excluded income"?
Is it "professional" for tax professionals to handle our hard-earned money without the basic knowledge of their chosen profession, e.g. "eliminated income" and "eliminated items"? ... Not to mention, the rules for allocation and apportionment of deductions?
Whom are you serving?
Don't accept your ignorance! It's a duty to know the law. Search the Official Source:
U.S. Government Printing Office
http://ecfr.gpoaccess.gov
Print this ... and show it to your "tax professional". (Source: GPO 2004)
Tax law is very easy. So easy that everything most Americans need to know about U.S. Income taxes fits on just one page. Law is codified, and code doesn't lie.
Want to learn more about Government income tax fraud?