### Question
Can you define what section 911(a)(1) limitation means?


### Answer
**Section 911(a)(1) limitation** is defined as the following 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**

