List of Countries Requiring Cooperation With and International Boycott

---
identifier: "/us/fr/02-24024"
source: "fr"
legal_status: "authoritative_unofficial"
title: "List of Countries Requiring Cooperation With and International Boycott"
title_number: 0
title_name: "Federal Register"
section_number: "02-24024"
section_name: "List of Countries Requiring Cooperation With and International Boycott"
positive_law: false
currency: "2002-09-23"
last_updated: "2002-09-23"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "02-24024"
document_type: "notice"
publication_date: "2002-09-23"
agencies:
  - "Treasury Department"
  - null
fr_citation: "67 FR 59596"
fr_volume: 67
---


#  List of Countries Requiring Cooperation With and 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 16, 2002.

Barbara Angus,

International Tax Counsel (Tax Policy).