[Code of Federal Regulations]
[Title 26, Volume 10]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.912-2]

[Page 31]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
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]