### Question
How does the law define section 911(a)(1) limitation?


### Answer
Under *26 CFR § 1.911-3*, **section 911(a)(1) limitation** is defined as:

> 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 (CONTINUED)**

