The Economic Recovery Tax Act of 1981 made major revisions in the taxation of foreign earned income. The former tax provisions of sections 911 and 913failed in their purpose of equitably compensating individuals for the increased costs of working abroad, and have been replaced with a new section 911. The new law encourages Americans to go abroad by according them the most liberal tax benefits in over fifty years.
Sheldon J. Fleming
Go Abroad, Young Man, Go Abroad: The Economic Recovery Tax Act of 1981's Changes in the Treatment of Foreign Earned Income,
10 Pepp. L. Rev.
Available at: https://digitalcommons.pepperdine.edu/plr/vol10/iss1/3