-9-
(2) the housing cost amount of such
individual.
(b) Foreign Earned Income.--
(1) Definition.--For purposes of this section--
(A) In General.--The term "foreign
earned income" with respect to any
individual means the amount received by
such individual from sources within a
foreign country or countries which
constitute earned income attributable to
services performed by such individual
during the period described in
subparagraph (A) or (B) of subsection
(d)(1), whichever is applicable.
(B) Certain Amounts Not Included In
Foreign Earned Income.--The foreign
earned income for an individual shall not
include amounts--
* * * * * * *
(ii) paid by the United
States or an agency thereof
to an employee of the United
States or an agency thereof *
* *
The term "employee" is not defined in the Code; therefore,
common law rules must be applied to determine whether an individual
is an employee. Nationwide Mut. Ins. Co. v. Darden, 503 U.S. 318,
322 (1992); Matthews v. Commissioner, 92 T.C. at 351, 360 (1989),
affd. 907 F.2d 1173 (D.C. Cir. 1990); Simpson v. Commissioner, 64
T.C. 974, 984 (1975). Whether an employer-employee relationship7
7 Sec. 31.3401(c)-1(b), Employment Tax Regs., defines an
(continued...)
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