Rules and Regulations. DEPARTMENT OF THE TREASURY
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/register/2012/02/13/2012-3090A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
BILLING CODE 4910-59-P DEPARTMENT OF THE TREASURY Office of the Secretary List of Countries Requiring Cooperation With an International Boycott In accordance with section 999(a)(3) of the Internal Revenue Code of 1986, the Department of the Treasury is publishing a current list of countries which require or may require participation in, or cooperation with, an international boycott (within the meaning of section 999(b)(3) of the Internal Revenue Code of 1986). On the basis of the best information currently available to the Department of the Treasury, the following countries require or may require participation in, or cooperation with, an international boycott (within the meaning of section 999(b)(3) of the Internal Revenue Code of 1986).
Kuwait Lebanon Libya Qatar Saudi Arabia Syria United Arab Emirates Yemen Iraq is not included in this list, but its status with respect to future lists remains under review by the Department of the Treasury. Dated: February 3, 2012. Michael J. Caballero, International Tax Counsel (Tax Policy). [FR Doc. 2012-3090 Filed 2-10-12; 8:45 am]