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.