26 USC Subtitle A, CHAPTER 1, Subchapter N, PART III, Subpart B: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter N, PART III, Subpart B: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter N-Tax Based on Income From Sources Within or Without the United StatesPART III-INCOME FROM SOURCES WITHOUT THE UNITED STATESSubpart B-Earned Income of Citizens or Residents of United States

Subpart B-Earned Income of Citizens or Residents of United States

Sec.
911.
Citizens or residents of the United States living abroad.
912.
Exemption for certain allowances.
[913.
Repealed.]

        

Editorial Notes

Amendments

1981- Pub. L. 97–34, title I, §§111(b)(1), 112(b)(1), Aug. 13, 1981, 95 Stat. 194 , 195, substituted "Citizens or residents of the United States living abroad" for "Income earned by individuals in certain camps or from charitable services" in item 911 and struck out item 913 "Deduction for certain expenses of living abroad".

1980- Pub. L. 96–595, §4(c)(2), Dec. 24, 1980, 94 Stat. 3467 , inserted "or from charitable services" after "camps" in item 911.

1978- Pub. L. 95–615, §§202(g)(2), (3), 203(c), formerly §§202(f)(2), (3), 203(c), Nov. 8, 1978, 92 Stat. 3100 , 3106, renumbered Pub. L. 96–222, title I, §108(a)(1)(A), Apr. 1, 1980, 94 Stat. 223 , inserted in subpart heading "or Residents" after "Citizens", substituted in item 911 "Income earned by individuals in certain camps" for "Earned income from sources without the United States", and added item 913.