Notes on 26 U.S.C. § 911 : US Code - Notes

Search Notes on 26 U.S.C. § 911 : US Code - Notes

(Aug. 16, 1954, ch. 736, 68A Stat. 289; Pub. L. 85-866, title I,
Sec. 72(b), Sept. 2, 1958, 72 Stat. 1660; Pub. L. 87-834, Sec.
11(a), Oct. 16, 1962, 76 Stat. 1003; Pub. L. 88-272, title II, Sec.
237(a), Feb. 26, 1964, 78 Stat. 128; Pub. L. 89-809, title I, Sec.
105(e)(3), Nov. 13, 1966, 80 Stat. 1567; Pub. L. 94-455, title X,
Sec. 1011(a), (b), title XIX, Secs. 1901(a)(115), 1906(b)(13)(A),
Oct. 4, 1976, 90 Stat. 1610, 1784, 1834; Pub. L. 95-30, title I,
Sec. 102(b)(12), May 23, 1977, 91 Stat. 138; Pub. L. 95-600, title
IV, Sec. 401(b)(4), title VII, Secs. 701(u)(10)(A), 703(e), Nov. 6,
1978, 92 Stat. 2867, 2917, 2939; Pub. L. 95-615, title II, Sec.
202(a)-(e), (g)(1), formerly Sec. 202(a)-(f)(1), Nov. 8, 1978, 92
Stat. 3098-3100, renumbered Sec. 202(a)-(e), (g)(1), and amended
Pub. L. 96-222, title I, Secs. 107(a)(3)(B), 108(a)(1)(A), (C),
(D), Apr. 1, 1980, 94 Stat. 223, 224; Pub. L. 96-595, Sec. 4(a)-
(c)(1), Dec. 24, 1980, 94 Stat. 3466, 3467; Pub. L. 97-34, title
I, Sec. 111(a), Aug. 13, 1981, 95 Stat. 190; Pub. L. 97-448, title
I, Sec. 101(c), Jan. 12, 1983, 96 Stat. 2366; Pub. L. 98-369, div.
A, title I, Sec. 17, July 18, 1984, 98 Stat. 505; Pub. L. 99-514,
title XII, Sec. 1233(a), (b), Oct. 22, 1986, 100 Stat. 2564; Pub.
L. 105-34, title XI, Sec. 1172(a), Aug. 5, 1997, 111 Stat. 988.)
REFERENCES IN TEXT
The Trading With the Enemy Act, referred to in subsec.
(d)(8)(B)(i), is act Oct. 6, 1917, ch. 106, 40 Stat. 411, as
amended, which is classified to sections 1 to 6, 7 to 39, and 41 to
44 of Title 50, Appendix, War and National Defense. For complete
classification of this Act to the Code, see Tables.
The International Emergency Economic Powers Act, referred to in
subsec. (d)(8)(B)(i), is Pub. L. 95-223, title II, Dec. 28, 1977,
91 Stat. 1626, which is classified generally to chapter 35 (Sec.
1701 et seq.) of Title 50, War and National Defense. For complete
classification of this Act to the Code, see Short Title note set
out under section 1701 of Title 50 and Tables.
AMENDMENTS
1997 - Subsec. (b)(2)(A). Pub. L. 105-34, Sec. 1172(a)(1),
substituted "equal to the exclusion amount for the calendar year in
which such taxable year begins" for "of $70,000".
Subsec. (b)(2)(D). Pub. L. 105-34, Sec. 1172(a)(2), added subpar.
(D).
1986 - Subsec. (b)(2)(A). Pub. L. 99-514, Sec. 1233(a), in
amending subpar. (A) generally, substituted "an annual rate of
$70,000" for "the annual rate set forth in the following table for
each day of the taxable year within the applicable period described
in subparagraph (A) or (B) of subsection (d)(1):
"In the case of taxable years
beginning in: The annual rate
is:
1983, 1984, 1985, 1986, or 1987 $80,000
1988 85,000
1989 90,000
1990 and thereafter 95,000."
Subsec. (d)(8), (9). Pub. L. 99-514, Sec. 1233(b), added par. (8)
and redesignated former par. (8) as (9).
1984 - Subsec. (b)(2)(A). Pub. L. 98-369 amended table by
striking out item which set the annual rate at $75,000 for taxable
years beginning in 1982, substituted item setting the annual rate
at $80,000 for taxable years beginning in 1983, 1984, 1985, 1986,
or 1987 for items which had set annual rates of $80,000 for taxable
years beginning in 1983, $85,000 for taxable years beginning in
1984, $90,000 for taxable years beginning in 1985, and $95,000 for
taxable years beginning in 1986 and thereafter, and added items
setting annual rates of $85,000 for taxable years beginning in
1988, $90,000 for taxable years beginning in 1989, and $95,000 for
taxable years beginning in 1990 and thereafter.
1983 - Subsec. (c)(3)(B)(ii). Pub. L. 97-448, Sec. 101(c)(2),
substituted "subsection (a)" for "subsection (a)(1)".
Subsec. (d)(7), (8). Pub. L. 97-448, Sec. 101(c)(1), added par.
(7) and redesignated former par. (7) as (8).
1981 - Pub. L. 97-34 amended section generally, modifying the
eligibility standards of existing law, replacing the existing
system of deduction for excess living costs with an exclusion of a
portion of foreign earned income, and providing for an individual's
election to exclude a portion of his income or to deduct an amount
for housing, based on his housing expenses.
1980 - Pub. L. 96-595 Sec. 4(c)(1), inserted "or from charitable
services" after "camps" in section catchline.
Subsec. (a). Pub. L. 96-595, Sec. 4(a), inserted "or who performs
qualified charitable services in a lesser developed country," after
"hardship area".
Pub. L. 96-222, Sec. 108(a)(1)(C), (D), substituted "a foreign
country or" for "qualified foreign" in par. (2) and, in provisions
following par. (2), substituted "his gross income any deduction,"
for "his gross income" and "other than the deduction allowed by
section 217" for "other than the deductions allowed by sections
217".
Subsec. (c)(1)(A). Pub. L. 96-595, Sec. 4(b)(1), substituted
"Dollar limitations" for "In general" in heading, redesignated
existing provisions as cl. (i), and in cl. (i) as so redesignated,
inserted "Camp residents - In the case of an individual who resides
in a camp located in a hardship area" before "the amount excluded",
and added cls. (ii) and (iii).
Subsec. (c)(1)(D), (E). Pub. L. 96-595, Sec. 4(b)(2), added
subpars. (D) and (E).
1978 - Pub. L. 95-615, Sec. 202(f)(1), substituted "Income earned
by individuals in certain camps" for "Earned income from sources
without the United States" in section catchline.
Subsec. (a). Pub. L. 95-615, Sec. 202(a), in introductory
provisions inserted reference to an individual described in section
913(a) who, because of his employment, resides in a camp located in
a hardship area, in par. (1) substituted reference to amounts
received from sources within a foreign country or countries for
reference to amounts received from sources without the United
States, in par. (2) substituted reference to amounts received from
sources within qualified foreign countries for reference to amounts
received from sources without the United States, and in provisions
following par. (2) struck out "any deductions (other than those
allowed by section 151, relating to personal exemptions)," after
"deduction from his gross income" and inserted ", other than the
deductions allowed by sections 217 (relating to moving expenses)"
after "subsection".
Pub. L. 95-600, Sec. 701(u)(10)(A), inserted provisions setting
forth formula for determining amount of reduction of taxes, and
struck out provisions relating to the credit against taxes.
Subsec. (c)(1)(A). Pub. L. 95-615, Sec. 202(b), substituted "The
amount excluded" for "Except as provided in subparagraphs (B) and
(C), the amount excluded" and "an annual rate of $20,000 for days
during which he resides in a camp" for "an annual rate of $15,000".
Subsec. (c)(1)(B). Pub. L. 95-615, Sec. 202(b), substituted
provisions relating to conditions upon which an individual will be
considered to reside in a camp because of his employment for
provisions which related to the amount excluded from the gross
income of an individual performing qualified charitable services.
Subsec. (c)(1)(C). Pub. L. 95-615, Sec. 202(b), substituted
provisions relating to definition of "hardship area" for provisions
which related to the amount excluded from the gross income of an
individual performing both qualified charitable services and other
services.
Subsec. (c)(1)(D). Pub. L. 95-615, Sec. 202(b), struck out
subpar. (D) which defined "qualified charitable services".
Subsec. (c)(7). Pub. L. 95-615, Sec. 202(c), added par. (7).
Pub. L. 95-600, Sec. 703(e), redesignated former par. (8) as (7).
Such par. (8) was subsequently repealed by section 202(e) of Pub.
L. 95-615 without taking into account the redesignation of par. (8)
as (7) by Pub. L. 95-600. See 1978 Amendment note for subsec.
(c)(8) below.
Subsec. (c)(8). Pub. L. 95-615, Sec. 202(e), struck out par. (8)
which related to the nonexclusion under subsec. (a) of any amount
attributable to services performed in a foreign country or
countries if such amount was received outside of the foreign
country or countries where such services were performed and if one
of the purposes was the avoidance of any tax imposed by such
foreign country or countries on such amount.
Subsec. (d). Pub. L. 95-615, Sec. 202(d)(1), redesignated subsec.
(e) as (d), inserted "for the taxable year" after "section apply",
and struck out provision that an election was applicable to the
taxable year for which made and to all subsequent taxable years.
Former subsec. (d), which related to the computation of tax imposed
by section 1 or section 1201 if an individual earned income which
was excluded from gross income under subsec. (a) and which defined
"net taxable income" and "net excluded earned income", was struck
out.
Subsec. (d)(1). Pub. L. 95-600, Sec. 401(b)(4), struck out
provisions respecting applicability of section 1201 of this title.
Subsecs. (e), (f). Pub. L. 95-615, Sec. 202(d)(1), (2),
redesignated subsec. (f) as (e). Former subsec. (e) redesignated
(d).
1977 - Subsec. (d)(1)(B). Pub. L. 95-30 substituted "on the sum
of (i) the amount of net excluded earned income, and (ii) the zero
bracket amount" for "on the amount of net excluded earned income".
1976 - Subsec. (a). Pub. L. 94-455, Secs. 1011(b)(1),
1906(b)(13)(A), struck out "or his delegate" after "Secretary" in
par. (1), and in provisions following par. (2), inserted "or as a
credit against the tax imposed by this chapter any credit for the
amount of taxes paid or accrued to a foreign country or possession
of the United States, to the extent that such deductions or credit
is" after "personal exemptions)".
Subsec. (b). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out "or
his delegate" after "Secretary".
Subsec. (c)(1). Pub. L. 94-455, Sec. 1011(a), reduced the amount
excludable from individual's gross income from $20,000 to $15,000
and $20,000 for employees of charitable organizations, added
special rule to be applied to income from charitable sources and
other sources combined, inserted definition of "qualified
charitable services", and struck out provisions relating to $25,000
exclusion for individual who has been a bona fide resident in a
foreign country for an uninterrupted period of 3 years.
Subsec. (c)(7). Pub. L. 94-455, Sec. 1901(a)(115), struck out
par. (7) relating to certain noncash remuneration from sources
outside the United States.
Subsec. (c)(8). Pub. L. 94-455, Sec. 1011(b)(2), added par. (8).
Subsecs. (d) to (f). Pub. L. 94-455, Sec. 1011(b)(3), added
subsecs. (d) and (e) and redesignated former subsec. (d) as (f).
1966 - Subsec. (d). Pub. L. 89-809 designated existing text as
par. (1) and added par. (2).
1964 - Subsec. (c)(1)(B). Pub. L. 88-272 substituted "$25,000"
for "$35,000".
1962 - Subsec. (a). Pub. L. 87-834 substituted "which constitute
earned income attributable to services performed during such
uninterrupted period" for "if such amounts constitute earned income
(as defined in subsection (b)) attributable to such period" in par.
(1), and "which constitute earned income attributable to services
performed during such 18-month period" for "if such amounts
constitute earned income (as defined in subsection (b))
attributable to such period" in par. (2), inserted provisions in
pars. (1) and (2) requiring the amount excluded under such
paragraphs to be computed by applying the special rules contained
in subsec. (c), and eliminated provisions from par. (2) which
limited the amount excluded under such paragraph to not more than
$20,000 if the 18-month period includes the entire taxable year,
and to not more than an amount which bears the same ratio to
$20,000 as the number of days in the part of the taxable year
within the 18-month period bears to the total number of days in
such year if the 18-month period does not include the entire
taxable year.
Subsecs. (c) and (d). Pub. L. 87-834 added subsec. (c) and
redesignated former subsec. (c) as (d).
1958 - Subsec. (c). Pub. L. 85-866 added subsec. (c).
EFFECTIVE DATE OF 1997 AMENDMENT
Section 1172(b) of Pub. L. 105-34 provided that: "The amendment
made by this section [amending this section] shall apply to taxable
years beginning after December 31, 1997."
EFFECTIVE DATE OF 1986 AMENDMENT
Section 1233(c) of Pub. L. 99-514 provided that: "The amendments
made by this section [amending this section] shall apply to taxable
years beginning after December 31, 1986."
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98-369 applicable to taxable years ending
after Dec. 31, 1983, see section 18(a) of Pub. L. 98-369, set out
as a note under section 48 of this title.
EFFECTIVE DATE OF 1983 AMENDMENT
Amendment by Pub. L. 97-448 effective, except as otherwise
provided, as if it had been included in the provision of the
Economic Recovery Tax Act of 1981, Pub. L. 97-34, to which such
amendment relates, see section 109 of Pub. L. 97-448, set out as a
note under section 1 of this title.
EFFECTIVE DATE OF 1981 AMENDMENT
Section 115 of subtitle B (Secs. 111-115) of title I of Pub. L.
97-34 provided that: "The amendments made by this subtitle
[amending this section and sections 37, 43, 62, 63, 105, 119, 410,
879, 1034, 1302, 1303, 1304, 1402, 3401, 6012, and 6091 of this
title and repealing section 913 of this title] (other than section
114 [amending section 208 of Pub. L. 95-615, set out below]) shall
apply with respect to taxable years beginning after December 31,
1981."
EFFECTIVE DATE OF 1980 AMENDMENTS
Section 4(d) of Pub. L. 96-595 provided that: "The amendments
made by this section [amending this section] shall apply to taxable
years beginning after December 31, 1978."
Amendment by section 107(a)(3)(B) of Pub. L. 96-222 effective,
except as otherwise provided, as if it had been included in the
provisions of the Revenue Act of 1978, Pub. L. 95-600, to which
such amendment relates, see section 201 of Pub. L. 96-222, set out
as a note under section 32 of this title.
Amendment by section 108(a)(1)(A), (C), (D) of Pub. L. 96-222
effective as if included in the Foreign Earned Income Act of 1978,
Pub. L. 95-615, see section 108(a)(2)(A) of Pub. L. 96-222, set out
as a note under section 3 of this title.
EFFECTIVE DATE OF 1978 AMENDMENT
Amendment by section 401(b)(4) of Pub. L. 95-600 applicable to
taxable years beginning after Dec. 31, 1978, see section 401(c) of
Pub. L. 95-600, set out as a note under section 1201 of this title.
Section 701(u)(10)(B) of Pub. L. 95-600, as amended by Pub. L. 96-
222, title I, Sec. 107(a)(1)(B), Apr. 1, 1980, 94 Stat. 222,
provided that: "The amendment made by subparagraph (A) [amending
this section] shall apply to taxable years beginning in calendar
year 1978 but only in the case of taxpayers who make an election
under section 209(c) of the Foreign Earned Income Act of 1978
[section 209(c) of Pub. L. 95-615, set out below]."
Amendment by section 703(e) of Pub. L. 95-600 effective on Oct.
4, 1976, see section 703(r) of Pub. L. 95-600, set out as a note
under section 46 of this title.
EFFECTIVE DATE OF 1978 AMENDMENT; ELECTION OF PRIOR LAW
Section 209 of Pub. L. 95-615 provided that:
"(a) General Rule. - Except as provided in subsections (b) and
(c), the amendments made by this title [see section 201(a) of Pub.
L. 95-615, set out as a Short Title of 1978 Amendment note under
section 1 of this title] shall apply to taxable years beginning
after December 31, 1977.
"(b) Wage Withholding. - The amendment made by section 207(a)
[amending section 3401 of this title] shall apply to remuneration
paid after the date of the enactment of this Act. [Nov. 8, 1978].
"(c) Election of Prior Law. -
"(1) A taxpayer may elect not to have the amendments made by
this title [see section 201(a) of Pub. L. 95-615, set out as a
Short Title of 1978 Amendment note under section 1 of this title]
apply with respect to any taxable year beginning after December
31, 1977, and before January 1, 1979.
"(2) An election under this subsection shall be filed with a
taxpayer's timely filed return for the first taxable year
beginning after December 31, 1977."
EFFECTIVE DATE OF 1977 AMENDMENT
Amendment by Pub. L. 95-30 applicable to taxable years beginning
after Dec. 31, 1976, see section 106(a) of Pub. L. 95-30, set out
as a note under section 1 of this title.
EFFECTIVE DATE OF 1976 AMENDMENT
Section 1011(d) of Pub. L. 94-455, as amended by Pub. L. 95-30,
title III, Sec. 302, May 23, 1977, 91 Stat. 152; Pub. L. 95-615,
Sec. 4(a), Nov. 8, 1978, 92 Stat. 3097, provided that: "The
amendments made by this section [amending this section and section
36 of this title] shall apply to taxable years beginning after
December 31, 1977."
Amendment by section 1901(a)(115) of Pub. L. 94-455 applicable
with respect to taxable years beginning after Dec. 31, 1976, see
section 1901(d) of Pub. L. 94-455, set out as a note under section
2 of this title.
EFFECTIVE DATE OF 1964 AMENDMENT
Section 237(b) of Pub. L. 88-272 provided that: "The amendment
made by subsection (a) [amending this section] shall apply to
taxable years beginning after December 31, 1964."
EFFECTIVE DATE OF 1962 AMENDMENT
Section 11(c)(1) of Pub. L. 87-834 provided that: "The amendment
made by subsection (a) [amending this section] shall apply to
taxable years ending after September 4, 1962, but only with respect
to amounts -
"(A) received after March 12, 1962, which are attributable to
services performed after December 31, 1962, or
"(B) received after December 31, 1962, which are attributable
to services performed on or before December 31, 1962, unless on
March 12, 1962, there existed a right (whether forfeitable or
nonforfeitable) to receive such amounts."
EFFECTIVE DATE OF 1958 AMENDMENT
Amendment by Pub. L. 85-866 applicable to taxable years beginning
after Dec. 31, 1957, see section 72(c) of Pub. L. 85-866 set out as
a note under section 6012 of this title.
REPEALS
Section 703(e) of Pub. L. 95-600, cited as a credit to this
section, was repealed by Pub. L. 96-222, title I, Sec.
107(a)(3)(B), Apr. 1, 1980, 94 Stat. 223. See 1978 Amendment note
for subsec. (c)(7) of this section set out above.
TREATMENT OF CERTAIN PERSONS IN PANAMA
Section 1232(a) of Pub. L. 99-514 provided that: "Nothing in the
Panama Canal Treaty (or in any agreement implementing such Treaty)
shall be construed as exempting (in whole or in part) any citizen
or resident of the United States from any tax under the Internal
Revenue Code of 1954 or 1986. The preceding sentence shall apply to
all taxable years whether beginning before, on, or after the date
of the enactment of this Act [Oct. 22, 1986] (or in the case of any
tax not imposed with respect to a taxable year, to taxable events
after the date of enactment of this Act.)"
TAXABLE YEARS BEGINNING IN 1977 OR 1978; INDIVIDUALS WHO LEAVE
FOREIGN COUNTRY AFTER AUGUST 31, 1978
Rules similar to the rules of section 913(j)(4) of this title to
apply for the purposes of applying this section for taxable years
beginning in 1977 or 1978 in the case of an individual who leaves a
foreign country after Aug. 31, 1978, see section 1(b) of Pub. L. 96-
608, set out as an Effective Date of 1980 Amendment note under
section 913 of this title.
INDIVIDUALS FOR WHOM UNUSED ZERO BRACKET AMOUNT COMPUTATION IS
PROVIDED FOR TAXABLE YEARS BEGINNING IN 1977
Section 4(b) of Pub. L. 95-615, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "If for any
taxable year beginning in 1977 -
"(1) an individual is entitled to the benefits of section 911
of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], and
"(2) such individual chooses to take to any extent the benefits
of section 901 of such Code,
then such individual shall be treated for such taxable year as an
individual for whom an unused zero bracket amount computation is
provided by section 63(e) of such Code."
REPORTS TO CONGRESSIONAL COMMITTEES; INFORMATION FROM FEDERAL
AGENCIES
Section 208 of Pub. L. 95-615, as amended by Pub. L. 97-34, title
I, Sec. 114, Aug. 13, 1981, 95 Stat. 195; Pub. L. 99-514, Sec. 2,
Oct. 22, 1986, 100 Stat. 2095; Pub. L. 101-508, title XI, Sec.
11833, Nov. 5, 1990, 104 Stat. 1388-560, provided that:
"(a) General Rule. - As soon as practicable after December 31,
1993, and as soon as practicable after the close of each fifth
calendar year thereafter, the Secretary of the Treasury shall
transmit a report to the Committee on Ways and Means of the House
of Representatives and to the Committee on Finance of the Senate on
the operation and effects of sections 911 and 912 of the Internal
Revenue Code of 1986 [formerly I.R.C. 1954].
"(b) Information From Federal Agencies. - Each agency of the
Federal Government which pays allowances excludable from gross
income under section 912 of such Code shall keep such records and
furnish to the Secretary of the Treasury such information as he
determines to be necessary to carry out his responsibility under
subsection (a)."