SECTION 3. AMPLIFICATION OF
Internal Revenue Bulletin 2006-47 · 2026-10-03 edition · updated 2026-10-04 · United States
REV. PROC. 2005–70
Section 3.38 is added to Rev. Proc. 2005–70 to read as follows: .38 Foreign Earned Income Exclusion . For taxable years beginning in 2006, the foreign earned income exclusion amount under § 911(b)(2)(D)(i) is $82,400.
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