### Question
How is the "section 911(a)(1) limitation" defined?


### Answer
The term **section 911(a)(1) limitation** is defined in *26 CFR § 1.911-3* as follows -

> 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**

