The Treasury Department has published a current list of countries that require or may require participation in, or cooperation with, an international boycott. The list is as follows: Iraq, Kuwait, Lebanon, Libya, Qatar, Saudi Arabia, Syria, United Arab Emirates and Yemen.
Boycott Notice, 2019FED ¶ 46,224
Code Sec. 999
CCH Reference – 2019FED ¶29,083.15
Tax Research Consultant
CCH Reference – TRC INTL: 21,050