Earned Income of Citizens or Residents of United States

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 1
8. ›
9. Subject Group Earned Income of Citizens or Residents of United States

Sections

• 1.908
  § 1.908 [Reserved]
• 1.909-0
  § 1.909-0 Outline of regulation provisions for section 909.
• 1.909-1
  § 1.909-1 Definitions and special rules.
• 1.909-2
  § 1.909-2 Splitter arrangements.
• 1.909-3
  § 1.909-3 Rules regarding related income and split taxes.
• 1.909-4
  § 1.909-4 Coordination rules.
• 1.909-5
  § 1.909-5 2011 and 2012 splitter arrangements.
• 1.909-6
  § 1.909-6 Pre-2011 foreign tax credit splitting events.
• 1.910
  § 1.910 [Reserved]
• 1.911-1
  § 1.911-1 Partial exclusion for earned income from sources within a foreign country and foreign housing costs.
• 1.911-2
  § 1.911-2 Qualified individuals.
• 1.911-3
  § 1.911-3 Determination of amount of foreign earned income to be excluded.
• 1.911-4
  § 1.911-4 Determination of housing cost amount eligible for exclusion or deduction.
• 1.911-5
  § 1.911-5 Special rules for married couples.
• 1.911-6
  § 1.911-6 Disallowance of deductions, exclusions, and credits.
• 1.911-7
  § 1.911-7 Procedural rules.
• 1.911-8
  § 1.911-8 Former deduction for certain expenses of living abroad.