# Treas. Reg. § 1.911-8: Former deduction for certain expenses of living abroad.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.911-8>. Interprets 26 U.S.C. § 911.

For rules relating to the deduction for certain expenses of living abroad applicable to taxable years beginning before January 1, 1982, see 26 CFR 1.913-1 through 1.913-13 as they appeared in the Code of Federal Regulations revised as of April 1, 1982. 

[T.D. 8006, 50 FR 2977, Jan. 23, 1985]