Updated Sec. 911 regulations provide relief for nonfilers.: An article from: The Tax Adviser

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on December 1, 1993. The length of the article is 415 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: Amendments to the foreign earned income exclusion regulations extend the time period for electing the exclusion in certain instances and may allow taxpayers that were denied the exclusion to refile for a refund. IRC section 911 excludes income received from sources within a foreign country for services performed and excludes housing expenses in a foreign country. Amendments to the Sec. 911 regulations allow the taxpayer to make the election before or after the IRS determination on exclusions if the taxpayer owes no taxes. If taxes are due, the taxpayer must make the election before the IRS discovers that the election was not made.

Citation Details
Title: Updated Sec. 911 regulations provide relief for nonfilers.
Author: Carla M. Smaston
Publication:The Tax Adviser (Magazine/Journal)
Date: December 1, 1993
Publisher: American Institute of CPA's
Volume: 24 Issue: n12 Page: 770(2)

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