[Federal Register Volume 61, Number 241 (Friday, December 13, 1996)]
[Notices]
[Page 65634]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-31634]


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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 (with 
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: December 6, 1996.
Joseph Guttentag,
International Tax Counsel (Tax Policy).
[FR Doc. 96-31634 Filed 12-12-96; 8:45 am]
BILLING CODE 4810-25-M