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  1. Regulations
    All Titles
  2. title 26
    Internal Revenue
  3. chapter I-i11
    CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
  4. part 1
    PART 1—INCOME TAXES (CONTINUED)
  5. subjgrp 1
    Earned Income of Citizens or Residents of United States

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.
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