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United States: Tax Treatment Extension Act of 1977 Relating to Income Earned Abroad by U.S. Citizens*

Published online by Cambridge University Press:  20 March 2017

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Type
Legislation and Regulations
Information
International Legal Materials , Volume 18 , Issue 1 , January 1979 , pp. 222 - 228
Copyright
Copyright © American Society of International Law 1979

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Footnotes

*

[Section 201 is referred to as the Foreign Earned Income Act of 1978. In the January 4, 1979, Federal Register, the Internal Revenue Service set forth temporary regulations effective January 1, 1979, for reduction in income tax withholding on salaries and wages paid to U.S. citizens or residents who are employees living and working outside the United States.]

References

* [Section 201 is referred to as the Foreign Earned Income Act of 1978. In the January 4, 1979, Federal Register, the Internal Revenue Service set forth temporary regulations effective January 1, 1979, for reduction in income tax withholding on salaries and wages paid to U.S. citizens or residents who are employees living and working outside the United States.]