- 33 -
92 Stat. 3098-3106, 3109; see also Sislik v. Commissioner, T.C.
Memo. 1989-495, affd. per curiam by court order (D.C. Cir. 1992).
For tax years after 1981, Congress repealed section 913 and
completely revised section 911 to provide that an individual
must have his "tax home" in a foreign country and must satisfy
either the "bona fide residence" requirement or the "physical
presence" requirement of section 911(d)(1) to be entitled to the
foreign earned income exclusion within the context of section
911. See Economic Recovery Tax Act of 1981, Pub. L. 97-34, secs.
111-112, 115, 95 Stat. 190-195, 196; see also Lemay v.
Commissioner, 837 F.2d 681, 682 (5th Cir. 1988), affg. T.C. Memo.
1987-256; Harrington v. Commissioner, 93 T.C. 297, 303-304
(1989). For purposes of section 911, the term “tax home” is
defined as the individual's home for purposes of section
162(a)(2) (relating to traveling expenses while away from home).
Sec. 911(d)(3). However, section 911(d)(3) further provides that
"An individual shall not be treated as having a tax home in a
foreign country for any period for which his abode is within the
United States." See also Sislik v. Commissioner, supra; sec.
1.911-2(b), Income Tax Regs.19
19Sec. 1.911-2(b), Income Tax Regs., defines “tax home” as
follows:
(b) Tax home. For purposes of paragraph (a)(i) of
this section, the term “tax home” has the same meaning
which it has for purposes of section 162(a)(2)
(continued...)
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