### Question
What is the definition of section 911(a)(1) limitation?


### Answer
The definition of **section 911(a)(1) limitation** is as follows 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: **SUBCHAPTER A—INCOME TAX (Continued)**

