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title 26
INTERNAL REVENUE CODE
subtitle A
Income Taxes
chapter 1
NORMAL TAXES AND SURTAXES
subchapter N
Tax Based on Income From Sources Within or Without the United States
part III
INCOME FROM SOURCES WITHOUT THE UNITED STATES
subpart B
Earned Income of Citizens or Residents of United States
Subpart B. Earned Income of Citizens or Residents of United States
§ 911
- Citizens or residents of the United States living abroad
§ 912
- Exemption for certain allowances
§ 913
- Repealed.