{"data":{"id":"us/26-cfr-1.911-8","jurisdiction":"us","citation":"26 CFR 1.911-8","heading":"-8 Former deduction for certain expenses of living abroad.","body":"For rules relating to the deduction for certain expenses of living abroad applicable to taxable years beginning before January 1, 1982, see 26 CFR 1.913-1 through 1.913-13 as they appeared in the Code of Federal Regulations revised as of April 1, 1982.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"7f3d68d885d0e44a098f801ac17b3a6539cea0e92f8b40413e8ad66b2320653e","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.911-7","next":"us/26-cfr-1.912-1"},"notice":"GroundRules: Original legal text. Not legal advice."}