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-xiii- Code §904. Limitation on credit................................................................................................................................................797 Reg. §1.904-­1. Limitation on credit for foreign taxes.. ..................................................................................................803 Proposed Reg. §1.904–­1. Limitation on credit for foreign taxes.. ......................................................................805 Code §905. Applicable rules......................................................................................................................................................805 Reg. §1.905-­1. When credit for taxes may be taken.......................................................................................................806 Reg. §1.905-­2. Conditions of allowance of credit...........................................................................................................806 Code §906. Nonresident alien individuals and foreign corporations...................................................................................806 Subpart B. Earned Income of Citizens or Residents of United States Code §911. Citizens or residents of the United States living abroad.. .................................................................................807 Reg. §1.911-­1. Partial exclusion for earned income from sources within a foreign country and foreign housing costs............................................................................................................................................809 Reg. §1.911-­2. Qualified individuals.................................................................................................................................810 Reg. §1.911-­3. Determination of amount of foreign earned income to be excluded.................................................811 Reg. §1.911-­4. Determination of housing cost amount eligible for exclusion or deduction.. ..................................815 Reg. §1.911-­5. Special rules for married couples...........................................................................................................816 Reg. §1.911-­6. Disallowance of deductions, exclusions, and credits.. ........................................................................817 Reg. §1.911-­7. Procedural rules........................................................................................................................................820 Code §912. Exemption for certain allowances.......................................................................................................................821 Reg. §1.912-­1. Exclusion of certain cost-­of-­living allowances.. ...................................................................................821 Reg. §1.912-­2. Exclusion of certain allowances of Foreign Service personnel..........................................................821 Subpart D. Possessions of the United States Code §931. Income from sources within Guam, American Samoa, or the Northern Mariana Islands............................821 Reg. §1.931-­1. Exclusion of certain income from sources within Guam, American Samoa, or the Northern Mariana Islands.. ...................................................................................................................................822 Code §932. Coordination of United States and Virgin Islands income taxes......................................................................822 Reg. §1.932-­1. Coordination of United States and Virgin Islands income taxes.. ......................................................823 Code §933. Income from sources within Puerto Rico.. .........................................................................................................826 Reg. §1.933-­1. Exclusion of certain income from sources within Puerto Rico..........................................................827 Code §934. Limitation on reduction in income tax liability incurred to the Virgin Islands.. ............................................827 Reg. §1.934-­1. Limitation on reduction in income tax liability incurred to the Virgin Islands.................................827 Code §936. [Repealed]. ..............................................................................................................................................................829 Code §937. Residence and source rules involving possessions.. .........................................................................................829 Reg. §1.937-­1. Bona fide residency in a possession.......................................................................................................830 Proposed Reg. §1.937-­1. Bona fide residency in a possession............................................................................833 Reg. §1.937-­2. Income from sources within a possession.. ..........................................................................................834 Reg. §1.937-­3. Income effectively connected with the conduct of a trade or business in a possession.................838 Subchapter U. Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas Part I. Designation Code §1391. Designation procedure.. ......................................................................................................................................839 Code §1392. Eligibility criteria.. ...............................................................................................................................................841 Code §1393. Definitions and special rules..............................................................................................................................841 Part II. Tax-­Exempt Facility Bonds for Empowerment Zones and Enterprise Communities Code §1394. Tax-­exempt enterprise zone facility bonds.......................................................................................................842