List of Countries Requiring Cooperation With an International Boycott

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Published

March 11, 2026

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Treasury Department

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<title>Federal Register, Volume 91 Issue 47 (Wednesday, March 11, 2026)</title>
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[Federal Register Volume 91, Number 47 (Wednesday, March 11, 2026)]
[Notices]
[Page 12047]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-04714]


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DEPARTMENT OF THE TREASURY

Office of the Secretary


List of Countries Requiring Cooperation With an International 
Boycott

    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
Yemen

James Wang,
Acting International Tax Counsel (Tax Policy).
[FR Doc. 2026-04714 Filed 3-10-26; 8:45 am]
BILLING CODE 4810-AK-P


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