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List of Countries Requiring Cooperation With an International Boycott

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Information about this document as published in the Federal Register.

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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).

Iraq

Kuwait

Lebanon

Libya

Qatar

Saudi Arabia

Syria

United Arab Emirates

Yemen

Dated: August 13, 2012.

Danielle Rolfes,

Acting International Tax Counsel, Tax Policy.

[FR Doc. 2012-20182 Filed 8-16-12; 8:45 am]

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