Cracking the Code: Untangling the tax on federal income. Table of Contents with links to online version!

The classic book, Cracking the Code: The Fascinating Truth about Taxation in America, is now available online. To facilitate navigation, links to each chapter are pasted below.

First a summary or teaser:

What You Will Learn in ‘Cracking the Code’:

That an elaborate system has been created which causes some people to whom the tax laws do not otherwise apply (maybe including you) to inadvertently declare themselves to be among the persons to whom those laws do apply.

That “income”, “wages”, “self-employment income”, “employee”, “employer” and “trade or business”– as used within, and in regard to, the tax law– have narrow legal meanings exclusively involving, and applying to, certain privileged activities, such as holding or administering a government office, or working in one.

That although the tax statutes make clear that, for instance, language describing the obligations of “employees”– and the taxes to which “employees are subject– only apply to a small minority of American workers, the distinction is artfully concealed in the IRC representation of the law, and is never forthrightly acknowledged in any IRS publication.

That, after the 16th Amendment, Frank Brushaber, a citizen of New York, was taxed on federal railroad dividends but NOT private stock dividends

Researcher, analyst and scholar Peter E. Hendrickson believes that after Cracking the Code, you’ll agree that what has been misunderstood is how, and to whom, the tax code applies. Hendrickson delves deep into the history, statutes and case law behind the Code to reveal its startling secrets; and unless you live in a cave, you need to know what he has uncovered. Once you’ve finished Cracking the Code, the tax laws will never mean the same thing to you, or your bank account, again!

Part One: Chapter 1: The Nature Of The Law