List of Countries Requiring Cooperation with an International Boycott

---
identifier: "/us/fr/2014-03693"
source: "fr"
legal_status: "authoritative_unofficial"
title: "List of Countries Requiring Cooperation with an International Boycott"
title_number: 0
title_name: "Federal Register"
section_number: "2014-03693"
section_name: "List of Countries Requiring Cooperation with an International Boycott"
positive_law: false
currency: "2014-02-24"
last_updated: "2014-02-24"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "2014-03693"
document_type: "notice"
publication_date: "2014-02-24"
agencies:
  - "Treasury Department"
fr_citation: "79 FR 10228"
fr_volume: 79
---


#  List of Countries Requiring Cooperation with an International Boycott

**AGENCY:**

Office of the Secretary, Department of the Treasury.

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

Date: February 14, 2014.

Danielle Rolfes,

International Tax Counsel (Tax Policy).