26 CFR Topic
Earned Income of Citizens or Residents of United States
June 25, 2020
§
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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