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Section 911(d)(9) authorizes the Secretary to prescribe
“necessary or appropriate regulations to carry out the purposes
of” section 911.20 Pursuant to that grant of authority, the
Treasury promulgated proposed regulations under section 911 in
1983 (see 48 Fed. Reg. 33007 (July 20, 1983)) and final
regulations in 1985 (see T.D. 8006, 50 Fed. Reg. 2959 (Jan. 23,
1985)) that apply to the years in issue. Those regulations are
legislative in character; therefore, they are entitled to greater
weight than interpretative regulations.21 See Faltesek v.
19(...continued)
(relating to travel expenses away from home). Thus,
under section 911, an individual’s tax home is
considered to be located at his regular or principal
(if more than one regular) place of business or, if the
individual has no regular or principal place of
business because of the nature of the business, then at
his regular place of abode in a real and substantial
sense. An individual shall not, however, be considered
to have a tax home in a foreign country for any period
for which the individual’s abode is in the United
States. Temporary presence of the individual in the
United States does not necessarily mean that the
individual’s abode is in the United States during that
time. Maintenance of a dwelling in the United States
by an individual, whether or not that dwelling is used
by the individual’s spouse and dependents, does not
necessarily mean that the individual’s abode is in the
United States.
20Sec. 911(d)(9) originally was designated sec. 911(d)(7) in
sec. 111(a) of the Economic Recovery Tax Act of 1981, Pub. L. 97-
34, 95 Stat. 194. It was redesignated sec. 911(d)(8) by sec.
101(c)(1) of the Technical Corrections Act of 1982, Pub. L. 97-
448, 96 Stat. 2366, and then further redesignated sec. 911(d)(9)
by sec. 1233(b) of TRA 1986, 100 Stat. 2564.
21Furthermore, the regulations would be valid under the
(continued...)
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