92 STAT. 3108
PUBLIC LAW 95-615—NOV. 8, 1978 "(k)
INDIVIDUAL W H O S E
TAX HOME
I S OUTSIDE
THE UNITED
STATES.—The r u n n i n g of any period of time specified in subsection (a) or (c) (other than the 18 months referred to in subsection (c)(4)) shall be suspended during any time that the taxpayer (or his spouse if the old residence and the new residence a r e each used by the taxpayer and his spouse as their principal residence) has a tax home (as defined in section 913(j)(1)(B)) outside the United States after the date of the sale of the old residence; except that any such period of time as so suspended shall not extend beyond the date 4 years after the date of the sale of the old residence." SEC. 207. MISCELLANEOUS AMENDMENTS. 26 USC 3401.
Anu, p. 3100. 26 USC 6091.
(a) W A G E W I T H H O L D I N G, — S u b s e c t i o n (a) of section 3401 (defining
wages) is amended by striking out the period a t the end of paragraph (17) and inserting i n lieu thereof "; o r " and by a d d i n g a t the end thereof the following new paragraph: "(18) to or on behalf of a n employee if ( and to the extent that) a t the time of the payment of such remuneration it is reasonable to believe that a corresponding deduction is allowable under section 913 (relating to deduction for certain expenses of living a b r o a d). " (b) PLACE FOR F I L I N G RETURNS.—Clause (iii) of section 6091(b)
(1)(B) (relating to place for filing tax returns) is amended by inserting "section 913 (relating to deduction for certain expenses of living a b r o a d), " before "section 931". (c) AUTHORITY TO REQUIRE INFORMATION CONCERNING SECTION
26 USC 912. 26 USC 6011.
912 ALLOWANCES.—Section 6011 (relating to general requirement of return, statement, or list) is amended by redesignating subsection (d) as subsection (e) and by inserting after subsection (c) the following new subsection: " (d) AUTHORITY To REQUIRE INFORMATION CONCERNING SECTION
Report to congressional 9^'^rc:!rQTi 26 UbC 911 note,
26 USC 911, 912, 913.
,. I'
912 ALLOWANCES.—The Secretary may by regulations require any individual who receives allowances which a r e excluded from gross income under section 912 for any taxable year to include on his return of the taxes imposed by subtitle A for such taxable year such information with respect to the amount and type of such allowances as the Secretary determines to be appropriate." SEC. 208. REPORTS BY SECRETARY. (a) GENERAL RULE. — A s soon as practicable after the close of the calendar year 1979 and after the close of each second calendar year thereafter, the Secretary of the Treasury shall transmit a report to ^j^g Committee on W a y s and Means of the House of Representatives and to the Committee on Finance of the Senate setting forth with respect to the preceding 2 calendar years— (1) the number, country of residence, and other pertinent characteristics of persons claiming the benefits of sections 911, 912, and 913 of the Internal Revenue Code of 1954, (2) the revenue cost and economic effects of the provisions of such sections 911,912, and 913, and (3) a detailed description of the manner in which the provisions of such sections 911, 912, and 913 have been administered during the preceding 2 calendar years. (b) INFORMATION F R O M FEDERAL A G E N C I E S. — E a c h agency of the
Federal Government which pays allowances excludable from gross income under section 912 of such Code shall furnish to the Secretary of the Treasury such information as he determines to be necessary to carry out his responsibility under subsection (a).
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