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U.S. Code Title 26
Subtitle A
Chapter 1
Subchapter N
Part III
Subpart B
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Subpart B: Earned Income of Citizens or Residents of United States
Section 911: Citizens or residents of the United States living abroad
Section 912: Exemption for certain allowances
[Section 913: Repealed. Pub. L. 97–34, title I, § 112(a), Aug. 13, 1981, 95 Stat. 194]