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