This Note will examine the United States tax treatment of foreign source income, under sections 911 and 913 of the Internal Revenue Code, to determine the effectiveness of either or both provisions with respect to the individual taxpayer and United States government objectives.
Scharmett, Gary P.
"The Foreign Earned Income Act of 1978 -- Sections 911 and 913,"
Syracuse Journal of International Law and Commerce:
1, Article 5.
Available at: http://surface.syr.edu/jilc/vol7/iss1/5