Treasury Regulations, Subchapter A, Sec. 1.912-2
From TaxAlmanac, A Free Online Resource for Tax Professionals
Note: You are using this website at your own risk, subject to our Disclaimer and Website Use and Contribution Terms.
From TaxAlmanac
Sec. 1.912-2 Exclusion of certain allowances of Foreign Service personnel
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]
