United States Code

TITLE 26 - INTERNAL REVENUE CODE

SUBTITLE A - INCOME TAXES

CHAPTER 1 - NORMAL TAXES AND SURTAXES

SUBCHAPTER N - TAX BASED ON INCOME FROM SOURCES WITHIN OR WITHOUT THE UNITED STATES

PART III - INCOME FROM SOURCES WITHOUT THE UNITED STATES

SUBPART B - EARNED INCOME OF CITIZENS OR RESIDENTS OF UNITED STATES

Section 911. Citizens or residents of the United States living abroad

 (d) Definitions and special rules
      For purposes of this section -
   (3) Tax home

The term "tax home" means, with respect to any individual, such individual's home for purposes of section 162(a)(2) (relating to traveling expenses while away from home). An individual shall not be treated as having a tax home in a foreign country for any period for which his abode is within the United States.

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