U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter N—Tax Based on Income From… / Part III—Income from Sources Without the…Title 26SubpartSubpart B—Earned Income of Citizens or Residents of United StatesContents§ 911. Citizens or residents of the United States living abroad§ 912. Exemption for certain allowances[§913. Repealed. Pub. L. 97–34, title I, §112(a), Aug. 13, 1981, 95 Stat. 194]