IRS Practice Unit: Determining Tax Home in Foreign Country (IRC §911)

Determination of a tax home for purposes of the foreign income and housing exclusions under tax code Section 911, the IRS Large Business and International Concept Unit outlined in a practice unit released April 5. Case law is analyzed to determine if the taxpayer has a tax home in a foreign country which is a prerequisite to claiming the benefits under Section 911. [IRS Practice Unit, JTO/C/009_06_05-10 (Mar. 21, 2019)]

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