[Federal Register Volume 62, Number 175 (Wednesday, September 10, 1997)]
[Notices]
[Page 47720]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 97-23963]


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DEPARTMENT OF THE TREASURY

Office of the Secretary


List of Countries Requiring Cooperation With an International 
Boycott

    In order to comply with the mandate of section 999(a)(3) of the 
Internal Revenue Code of 1986, the Department of the Treasury is 
publishing a current list of countries which 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 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):

Bahrain
Iraq
Kuwait
Lebanon
Libya
Oman
Qatar
Saudi Arabia
Syria
United Arab Emirates
Yemen, Republic of

    Dated: September 3, 1997.
Joseph Guttentag,
International Tax Counsel (Tax Policy).
[FR Doc. 97-23963 Filed 9-9-97; 8:45 am]
BILLING CODE 4810-25-M