- 35 -
Commissioner, 92 T.C. 1204, 1211-1213 (1989); Estate of Gunland
v. Commissioner, 88 T.C. 1453, 1457 (1987). Included in those
legislative regulations are the definition of “tax home” quoted
supra note 19 and the definitions of “United States” and “foreign
country” set forth in section 1.911-2(g) and (h), Income Tax
Regs., and quoted supra p. 29.
The regulations under section 911 promulgated in 1985 take
priority over section 1.931-1(b)(2), Income Tax Regs.,
promulgated in 1960. The regulations under section 911 are not
only later in time; they also are legislative regulations
construing the very statute, i.e., section 911, that is in issue.
By contrast, section 1.931-1(b)(2), Income Tax Regs., interprets
old section 931, which ceased to apply to Johnston Island, and
thus to petitioners’ situation, for tax years beginning after
December 31, 1986. Accordingly, section 1.931-1(b)(2), Income
Tax Regs., is obsolete to the extent it suggests a connection
between sections 911 and 931. Thus, section 1.931-1(b)(2),
Income Tax Regs., cannot operate to allow petitioners an
exclusion from income under section 911 for any of the
compensation they earned on Johnston Island during the years in
issue.
21(...continued)
Secretary's general authority to promulgate regulations set forth
in section 7805. Faltesek v. Commissioner, 92 T.C. 1204, 1212
(1989).
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