9 2 STAT. 3 1 0 6
PUBLIC LAW 9 5 - 6 1 5 — N O V. 8, 1978 " (k) CERTAIN DOUBLE B E N E F I T S DISALLOWED.—An i n d i v i d u a l shall
26 USC 151. 26 USC 44A.
not be allowed— " (1) as a deduction (other than the deduction under sectionl51), " (2) as a n exclusion, or " (3) as a credit under section 44A (relating to household and dependent care services), any amount to the extent that such amount is taken into account under subsection (d), (e), (f), o r (g).
26 USC 911.
- '•' '
"(1) APPLICATION W I T H SECTION 911.—An i n d i v i d u a l shall not be
allowed the deduction allowed by subsection (a) for any taxable year with respect to which he elects the exclusion provided in section 911. " (m) REGULATIONS.— The Secretary shall prescribe such regulations as may be necessary o r appropriate to c a r r y o u t the purposes of this section, including regulations providing rules— " (1) for cases where a husband and wife each have earned income from sources outside the United States, and " (2) for m a r r i e d individuals filing separate returns.". (b)
26 USC 62.
DEDUCTION
ALLOWED
IN
DETERMINING
ADJUSTED
GROSS
INCOME.—Section 62 (relating to definition of adjusted gross income) is amended by inserting after paragraph (13) the following new paragraph: "(14)
Ante, p. 3100.
DEDUCTION FOR CERTAIN EXPENSES OF LIVING ABROAD.—
The deduction allowed by section 913." (c) CLERICAL AMENDMENT. — The table of sections for subpart B of
part III of subchapter N of chapter 1 is amended by a d d i n g a t the end thereof the following: "Sec. 913, Deduction for certain expenses of living abroad." SEC. 204. MOVING EXPENSES. 26 USC 217,
(a) SPECIAL RULES FOR FOREIGN MOVES.—Section 217 ( r e l a t i n g to
moving expenses) is amended by redesignating subsection (h) as subsection (j) and by inserting after subsection (g) the following new subsections: " (h) SPECIAL RULES FOR FOREIGN MOVES.— " (1) INCREASE I N LIMITATIONS.—In the case of a foreign move—
- ,;yi. s
" (A) subsection (b)(1)(D) shall be applied by substituti n g '90 consecutive days' for '30 consecutive days', " (B) subsection (b)(3)(A) shall be applied by substituting'$4,500'for'$1,500'and by substituting'$6,000'for'$3,000', and " (C) subsection (b)(3)(B) shall be applied as if the last sentence of such subsection read as follows: ' I n the case of a husband and wife filing separate returns, subparagraph (A) shall be applied by substituting "$2,250" for "$4,500", and by substituting "$3,000" for "$6,000".'
^
"(2)
• '
ALLOWANCE OF CERTAIN STORAGE F E E S. — I n the case of a
foreign move, for purposes of this section, the moving expenses described in subsection (b)(1)(A) include the reasonable expenses— " (A) of moving household goods and personal effects to and from storage, and " (B) of storing such goods and effects for part or all of the period during which the new place of work continues to be the taxpayer's principal place of work.
�
