Earned Income of Citizens or Residents of United States
§ 1.911-8 Former deduction for certain expenses of living abroad.
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
For rules relating to the deduction for certain expenses of living abroad applicable to taxable years beginning before January 1, 1982, see 26 CFR 1.913-1 through 1.913-13 as they appeared in the Code of Federal Regulations revised as of April 1, 1982.
(Sec. 911 (95 Stat. 194; 26 U.S.C. 911) and sec. 7805 (68A Stat. 917; 26 U.S.C. 7805) of the Internal Revenue Code of 1954)
[T.D. 8006, 50 FR 2977, Jan. 23, 1985]
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