### Question
What does section 911(a)(1) limitation mean?


### Answer
**Section 911(a)(1) limitation** has the following meaning in *26 CFR § 1.911-3*:

> the amount of foreign earned income for a taxable year which may be excluded under section 911(a)(1)

#### Citation:
  - *26 CFR § 1.911-3*
  - Heading: **PART 1—INCOME TAXES > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**

