Treasury Regulations · 26 CFR
§ 1.912-2. Exclusion of certain allowances of Foreign Service personnel.
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. § 912
Cite as 26 CFR § 1.912-2
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- July 6, 1989 by T.D. 8256
- Issued under
- 26 U.S.C. § 912
- Length
- 67 words · about 1 min to read
Gross income does not include amounts received by personnel of the Foreign Service of the United States as allowances or otherwise under the provisions of chapter 9 of title I of the Foreign Service Act of 1980 or the provisions of section 28 of the State Department Basic Authorities Act (formerly section 914 of title IX of the Foreign Service Act of 1946).
[T.D. 8256, 54 FR 28620, July 6, 1989]
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. 8256 (54 FR 28620)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Earned income of citizens of united states
Nearby sections
- § 1.912-1 Exclusion of certain cost-of-living allowances.
- § 1.912-2 Exclusion of certain allowances of Foreign Service personnel.
- § 1.921-1T Temporary regulations providing transition rules for DISCs and FSCs.
- § 1.921-2 Foreign Sales Corporation—general rules.
- § 1.927(a)-1T Temporary regulations; definition of export property.
- § 1.927(d)-2T Temporary regulations; definitions and special rules relating to Foreign Sales Corporation.