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December 17, 2004 

Treasury Department Issues Quarterly List of Boycotting Countries

The Treasury Department published in today's Federal Register its quarterly list of list of countries that may require participation in, or cooperation with, an international boycott, as defined by section 999(b)(3) of the Internal Revenue Code of 1986. Treasury has advised that the following countries may require participation in, or cooperation with, an international boycott: Bahrain, Kuwait, Lebanon, Libya, Oman, Qatar, Saudi Arabia, Syria, United Arab Emirates and Republic of Yemen.

This list of countries is unchanged from the last quarterly list published by Treasury on July 13, 2004.

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