“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, a 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.]
80 FR 66621-22 Published 10-29-2015