Earned Income of Citizens or Residents of United States
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.908 [Reserved]
- § 1.909-0 Outline of regulation provisions for section 909.
- § 1.909-1 Definitions and special rules.
- § 1.909-2 Splitter arrangements.
- § 1.909-3 Rules regarding related income and split taxes.
- § 1.909-4 Coordination rules.
- § 1.909-5 2011 and 2012 splitter arrangements.
- § 1.909-6 Pre-2011 foreign tax credit splitting events.
- § 1.910 [Reserved]
- § 1.911-1 Partial exclusion for earned income from sources within a foreign country and…
- § 1.911-2 Qualified individuals.
- § 1.911-3 Determination of amount of foreign earned income to be excluded.
- § 1.911-4 Determination of housing cost amount eligible for exclusion or deduction.
- § 1.911-5 Special rules for married couples.
- § 1.911-6 Disallowance of deductions, exclusions, and credits.
- § 1.911-7 Procedural rules.
- § 1.911-8 Former deduction for certain expenses of living abroad.
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