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Cracking the Code Paperback – 2003

3.8 out of 5 stars 95 customer reviews

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Product Details

  • Paperback: 232 pages
  • Publisher: Hendrickson (2003)
  • Language: English
  • ISBN-10: 0974393606
  • ISBN-13: 978-0974393605
  • Product Dimensions: 8.3 x 5.3 x 0.7 inches
  • Shipping Weight: 15.2 ounces
  • Average Customer Review: 3.8 out of 5 stars  See all reviews (95 customer reviews)
  • Amazon Best Sellers Rank: #271,550 in Books (See Top 100 in Books)

Customer Reviews

Top Customer Reviews

Format: Paperback
Anyone who has actually attempted to read U.S. Code Title 26 (which comprises the sections of the Internal Revenue Code) will agree that words like confusing and convoluted cannot begin to do it justice. Definitions of terms almost never come before their use and the definitions themselves often depend upon other terms defined elsewhere. Sometimes these recursing definitions are nested 4 or 5 levels deep and are complexly intertwined through the 3000-odd pages of text. Some sections use terms that appear identical to terms used in other sections but have been bound to very different definitions. Passages where these terms are used never refer the reader to which actual definitions apply -- the reader must work backwards from the locations of the definitions and apply a kind of Boolean logic to the scope references in order to determine which terms mean what, where they mean it and, importantly, where they don't. And I don't just mean terms like "capital gains averaging" or "oil depletion allowance" either. We're talking about terms like "State", "wages", "employer" and "includes".

These facts alone imply a great deal about such Federal law: 1) It could not have been intended for 'mere' citizens to easily comprehend. 2) It seems instead intended to actively discourage widespread understanding. 3) The existence of widespread and even generations-old misunderstandings should not be surprising or unexpected. 4) Ample capacity exists in the Code's obfuscations for at least the possibility of intentional deception in promoting these widespread misunderstandings.

And intentional deception is exactly what dedicated tax researcher and rule-of-law advocate Pete Hendrickson has found within the Code. And within the derived regulations. And in the governing statutes-at-large.
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Format: Paperback
I came across `Cracking the Code' while searching for income tax information for my small business. Out of plain curiosity, I bought it, believing at the least I'd learn something new that would help me reduce my tax load. After reading it, I can certainly understand the negative reviews. I was one of them. I read it and thought to myself, what a waste of money and time. For whatever reason, a few months later, I picked it up because I did remembered something in the book that might help lower my taxes. While searching, I decided to research the statutes, regulations, and court cases myself. Believe it or not, all this information is available in searchable format on the Internet. It took some time, but after doing so, I was amazed at what I came to understand. The information in the book is accurate and I would challenge anyone (especially the negative reviewers) to prove otherwise. This book isn't the easiest read and if you read it quickly and dismiss it, as I did, I believe you will be personally throwing thousands of dollars away.

In a nutshell, I'm an average small business owner with a BA from a public university just trying to make a buck and keep my income taxes as low as possible, while still paying my fair share. The information in the book was enlightening and helped me understand the tax laws to do so.

Nowhere in the book does the author say that you don't owe federal income taxes. I already knew (which this book confirmed) that I do owe federal income tax each year, but not as much as I originally thought.

If you're trying to keep your taxes as low as possible, whether you are a small business owner or work for someone else, this is a must read. Plus, there's a CD with additional information (tax code, court cases, statutes, etc.
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Format: Paperback
I have studied taxes for many years for myself and my company, and specifically Title 26 the last five years.

Finally a book that concisely organizes what I have learned and practical methods to implement what I have studied. It is obvious a threat to the "professionals" making money off of "taxpayers' ignorance, just see all the naysayers. They just put up simplistic reviews to intimidate, like "you will go to jail!" If the book is full of inaccuracies, they should stick to specifically commenting on these with proof to back up their claims. The Tax Honesty movement has taken a giant step forward with this book.
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Format: Paperback
This is a very interesting, informative book. Admittedly, it can be heavy and technical reading at times. The analysis of reviews here is interesting, reflecting a wide divergence of opinion. I'm not going to make your decision for you - just know that this book contains intriguing and enlightening (and unsettling) information.

This book discusses the history of income taxation in our country, starting in 1861, then the 1862 Revenue Act. That first Act contained a section called the "Income Duty." Remember "duties, imposts, and excises" from Article 1, Sec. 8 of the Constitution? That first "duty" was applied to "income" in 2 ways - "earned income" (those in the civil, military, or other employment or service of the U.S.), and "derived income" (the "gain derived from capital" [money made from money investment]). It was also a small rate.

The book discusses later revenue acts, the Constitutional classes of taxes, etc. The Supreme Court in Brushaber v. Union Pacific Railroad clarified that there are "2 great classes of taxes":

1. One class is "duties, imposts, and excises" - and the rule is "uniformity."

2. The other class is "capitations, and other direct tax[es]" - and the rule is "apportionment."

The Brushaber court also clarified that the 16th amendment did NOT create any new "third" class of taxes. Later in the case the court also clarified about the income tax:

"...recognized the fact that taxation on income was in its nature an excise entitled to be enforced as such..."; "...which otherwise as an excise would not apply to it."

The House Congressional Record of 1943 (78th Congress, 1st Session, Vol. 89, Part 2, p.
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