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TITLE 26-INTERNAL REVENUE CODE 1966-Subsec. (d). Pub. L. 89-809 designated existing par. as par. (1) and added par. (2). 1964-Subsec. (c)(1)(B). Pub. L. 88-272 substituted "$25,000" for "$35.000". 1962-Subsec. (a). Pub. L. 87-834 substituted "which constitute earned income attributable to services per- formed during such uninterrupted period" for "if such amounts constitute earned income (as defined in sub. section (b)) attributable to such period" in par. (1), and "which constitute earned income attributable to services performed during such 18-month period" for "if such amounts constitute earned income (as defined in subsection (b)) attributable to such period" in par. (2), inserted provisions in pars. (1) and (2) requiring the amount excluded under such paragraphs to be computed by applying the special rules contained in subsec. (c), and eliminated provisions from par. (2) which limited the amount excluded under such para- graph to not more than $20,000 if the 18-month period includes the entire taxable year, and to not more than an amount which bears the same ratio to $20,000 as the number of days in the part of the taxable year within the 18-month period bears to the total number of days in such year if the 18-month period does not include the entire taxable year. Subsec. (c). Pub. L. 87-834 added subsec. Cc) and re- designated former subsec. (c) as Cd). Subsec (d). Pub. L. 87-834 redesignated former subsec. (c) as (d). 1958-Subsec. (c). Pub. L. 85-866 added subsec. (c). EFFECTIVE DATE O 1976 AMENDMENT Section 1011(d) of Pub. L. 94-455 provided that: "The amendments made by this section [amending subsecs. (a), (c)(1), (8), (d) to (f) of this section and sec- tion 36 of this title] shall apply to taxable years begin- ning after December 31, 1975." Amendment of subsec. (c)(7) by section 1901(a)(115) of Pub. L. 94-455 applicable with respect to taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94-455, set out as an Effective Date of 1976 Amendment note under section 2 of this title. EFFcETIVE DATE OF 1964 AMENDMENT Section 237(b) of Pub. L. 88-272 provided that: "The amendment made by subsection (a) [to this section] shall apply to taxable years beginning after December 31, 1964." EFFECTIVE DATE OF 1962 AMENDMENT Section 11(c)(1) of Pub. L. 87-834 provided that: "The amendment made by subsection (a) [to this section] shall apply to taxable years ending after Sep- tember 4, 1962, but only with respect to amounts- "(A) received after March J2, 1962, which are at- tributable to services performLd after December 31, 1962, or "(B) received after December 31, 1962, which are attributable to services performed on or before De- cember 31, 1962, unless on March 12, 1962, there ex- isted a right (whether forfeitable or nonforfeitable) to receive such amounts." EFFECTIVE DATE OF 1958 AMENDMENT Amendment by Pub. L. 85-866, which added subsec. (c), applicable to taxable years beginning after Dec. 31, 1957, see section 72(c) of Pub. L. 85-866 set out as an Effective Date of 1958 Amendment note under sec. tion 6012 of this title. SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in sections 37, 43, 72, 141, 220, 403, 410, 415. 1302, 1303, 1304, 1348, 1402, 3401, 6012, 6091 of this title; title 29 section 1322: title 42 section 411. § 912. Exemption for certain allowances The following Items shall not be included in gross income, and shall be exempt from tax- ation under this subtitle: (1) Foreign areas allowances In the case of civilian officers and employ- ees of the Government of the United States, amounts received as allowances or otherwise (but not amounts received as post differen- tials) under- (A) title IX of the Foreign Service Act of 1946, as amended (22 U.S.C., sec. 1131 and following), (B) section 4 of the Central Intelligence Agency Act of 1949, as amended (50 U.S.C., sec. 403e), (C) title II of the Overseas Differentials and Allowances Act, or (D) subsection (e) or f) of the first sec- tion of the Administrative Expenses Act of 1946, as amended, or section 22 of such Act. (2) Cost-of-living allowances In the case of civilian officers or employees of the Govenmnent of the United States sta- tioned outside the continental United States (other than Alaska), amounts (other than amounts received under title II of the Over- seas Differentials and Allowances Act) re- ceived as cost-of-living allowances in accor- dance with regulations approved by the Presi- dent, (3) Peace Corps allowances In the case of an individual who is a volun- teer or volunteer leader within the meaning of the Peace Corps Act and members of his family, amounts received as allowances under section 5 or 6 of the Peace Corps Act other than amounts received as- (A) termination payments under section 5(c) or section 6(1) of such Act, (B) leave allowances, (C) if such individual is a volunteer leader training in t:he United States, allowances to members of his family, and (D) such portion of living allowances as the President may determine under the Peace Corps Act as constituting basic com- pensation. (Aug. 16, 1954, ch. 736, 68A Stat. 290; Sept. 6, 1960, Pub. L. 86-707, title V, § 523(a), 74 Stat. 802; Sept. 22, 1961, Pub. L. 87-293, title II, § 201(a), 75 Stat. 625.) REFERENCES IN TEXT The Foreign Service Act of 1946, as amended, re- ferred to in par. (1)(A), is act Aug. 13, 1946, ch. 957, titles I to X, 60 Stat. 999, which is classified principal- ly to chapter 14 C! 801 et seq.) of Title 22, Foreign Re- lations and Intercourse. Title IX of the Foreign Ser- vice Act of 1946 is classified generally to subehapter IX (§ 1131 et seq.) of chapter 14 of Title 22. For com- plete classification of this Act to the Code, see Short Title note set out under section 801 of Title 22 and Tables volume. Title II of the Overseas Differentials and Allowances Act, referred to in pars. (1)(C) and (2), was title II of Pub. L. 86-707. Sept. 6, 1960, 74 Stat. 793, which was repealed and reenacted as sections 5922 to 5925 of Title 5, Government Organization and Employees, by Pub. L. 89-554, Sept. 6, 1966, 80 Stat. 378. Sections l(e) and (f) and 22 of the Administrative Expenses Act of 1946, referred to in par. (1)(D). were § 912 Page 592