This announcement updates the list of foreign countries for which the eligibility requirements of section 911(d)(1) are waived in Rev. Proc. 2014–25.
Rev. Proc. 2014–25, 2014–15 I.R.B. 927, provides guidance to any individual who fails to meet the eligibility requirements of section 911(d)(1) of the Internal Revenue Code because adverse conditions in a foreign country preclude the individual from meeting those requirements. Section 3.04 of Rev. Proc. 2014–25 provides a current list of foreign countries and the departure dates for those countries for which the eligibility requirements of section 911(d)(1) are waived. The list of foreign countries is incomplete. The following country and departure date is added:
| Date of Departureemphasis> | |
|---|---|
| Country | On or after |
| South Sudan | December 17, 2013 |
The principal author of this announcement is Kate Y. Hwa of the Office of Associate Chief Counsel (International). For further information regarding this announcement contact Kate Y. Hwa at (202) 317-6934 (not a toll-free number).
The Internal Revenue Bulletin is produced and published by the Internal Revenue Service and contains IRS pronouncements affecting tax analysis under the Code and the Regulations, including but not limited to Revenue Procedures, Revenue Rulings, Notices and Announcements. Access the IRS site at https://www.irs.gov/help/irsgov-accessibility for information concerning accessibility of IRS materials. While every effort has been made to ensure that the IRB database files available through the TouchTax application are accurate, those using TouchTax for legal research should verify their results against the printed versions of the IRBs available from the IRS.