Skip to content

General education, not advice for your situation.

Carry Forward Learning Start here Intern0 XP

Treasury Regulations · 26 CFR Part 1

Earned income of citizens of united states (§§ 1.912-1 to 1.927(d)-2T)

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.912-1 Exclusion of certain cost-of-living allowances.
  2. § 1.912-2 Exclusion of certain allowances of Foreign Service personnel.
  3. § 1.921-1T Temporary regulations providing transition rules for DISCs and FSCs.
  4. § 1.921-2 Foreign Sales Corporation—general rules.
  5. § 1.927(a)-1T Temporary regulations; definition of export property.
  6. § 1.927(b)-1T [Reserved]
  7. § 1.927(d)-1 [Reserved]
  8. § 1.927(d)-2T Temporary regulations; definitions and special rules relating to Foreign Sales Corporation.