[Federal Register Volume 76, Number 19 (Friday, January 28, 2011)]
[Notices]
[Pages 5250-5251]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2011-1687]


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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, Republic of

    Iraq is not included in this list, but its status with respect to 
future lists remains under review by the Department of the Treasury.


[[Page 5251]]


    Dated: January 19, 2011.
Manal Corwin,
International Tax Counsel (Tax Policy).
[FR Doc. 2011-1687 Filed 1-27-11; 8:45 am]
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