• Type: Publication series
  • Date: 2/20/2012

United States - U.S. IRS Waives Requirements of Section 911 for Egypt, Libya, Syria, and Yemen 

On February 17, 2012, the U.S. Internal Revenue Service (IRS) issued an advance copy of Revenue Procedure 2012-21, which provides that the eligibility requirements of section 911 of the Internal Revenue Code (I.R.C.) are waived in relation to Egypt, Libya, Syria, and Yemen for the 2011 tax year.


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