For rules relating to the deduction for certain expenses of living abroad applicable to taxable years beginning before January 1, 1982, see 26 CFR 1.913 - 1 through 1.913 - 13 as they appeared in the Code of Federal Regulations revised as of April 1, 1982.
26 C.F.R. §1.911-8
Sec. 911 (95 Stat. 194; 26 U.S.C. 911 ) and sec. 7805 (68A Stat. 917; 26 U.S.C. 7805 ) of the Internal Revenue Code of 1954