Treasury Regulations · 26 CFR
§ 1.911-8. Former deduction for certain expenses of living abroad.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 911
Cite as 26 CFR § 1.911-8
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- January 23, 1985 by T.D. 8006
- Issued under
- 26 U.S.C. § 911
- Length
- 73 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 0 regulations; cited by 0
For rules relating to the deduction for certain expenses of living abroad applicable to taxable years beginning before January 1, 1982, see 26 CFR 1.913-1 through 1.913-13 as they appeared in the Code of Federal Regulations revised as of April 1, 1982.
(Sec. 911 (95 Stat. 194; 26 U.S.C. 911) and sec. 7805 (68A Stat. 917; 26 U.S.C. 7805) of the Internal Revenue Code of 1954)
[T.D. 8006, 50 FR 2977, Jan. 23, 1985]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 8006 (50 FR 2977)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Earned Income of Citizens or Residents of United States
Nearby sections
- § 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.