Ad: BlueJ Better Tax Answers. -Accomplish hours of research in seconds -Instantly draft high-quality communications -Verify answers using a library of trusted tax content. Learn more

Antarctica Is Not a Foreign Country for Tax Purposes

Antarctica_3For those, like we in Cincinnati, who are suffering through a road-melting heat wave, I offer five cases decided by the Tax Court yesterday holding that Antarctica is not a foreign country for § 911 foreign earned income exclusion purposes (following Arnett v. Commissioner, 126 T.C. 89, 91-96 (2006), aff’d, 473 F.3d 790 (7th Cir. 2007) (blogged here)):


About the Author

Ad: BlueJ Better Tax Answers. Blue J's generative AI tax research solution is transforming how tax experts work. Learn more.
Information and rates on advertising on TaxProf Blog

Discover more from TaxProf Blog

Subscribe now to keep reading and get access to the full archive.

Continue reading