The United States, for over three-quarters of a century, has maintained a foreign trade policy concerning American citizens working abroad that provides for the foreign earned income exclusion.
Riera, Jorge L.
"Agencies For Purposes Of Section 911 Of The Internal Revenue Code: The Foreign Earned Income Exclusion Survives 2003 Controversial Proposal To Repeal,"
ILSA Journal of International & Comparative Law: Vol. 10
, Article 7.
Available at: http://nsuworks.nova.edu/ilsajournal/vol10/iss1/7