Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 911.—Citizens or Residents of the United States Living Abroad

26 CFR 1.911–1: Partial exclusion for earned income from sources within a foreign country and foreign housing costs.

Guidance is provided to individuals who fail to meet the eligibility requirements of section 911(d)(1) of the Internal Revenue Code because adverse conditions in a foreign country preclude the individual from meeting those requirements. A current list of countries with the dates those countries are subject to the section 911(d)(4) waiver is provided. See Rev. Proc. 2000–14, page 960.

2000–18 I.R.B. 959 May 1, 2000