Subjgrp 1. Earned Income of Citizens or Residents of United States
- § 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 foreign housing costs.
- § 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.