On March 30, 2017, the Department of the Treasury (Treasury), in accordance with section 999(a)(3) of the Internal Revenue Code of 1986, published in the Federal Register 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 Treasury, the following countries require or may require participation in, or cooperation with, such international boycott: Iraq, Kuwait, Lebanon, Libya, Qatar, Saudi Arabia, Syria, United Arab Emirates, and Yemen.
