For rules relating to the deduction for certain expenses of living abroad applicable to taxable years beginning before January 1, 1982, see 26 CFR 1.913-1 through 1.913-13 as they appeared in the Code of Federal Regulations revised as of April 1, 1982.

(Sec. 911 (95 Stat. 194; 26 U.S.C. § 911) and sec. 7805 (68A Stat. 917; 26 U.S.C. § 7805) of the Internal Revenue Code of 1954)[T.D. 8006, 50 FR 2977, Jan. 23, 1985]