• Type: Publication series
  • Date: 4/10/2013

United States – IRS Guidance on Sec. 911 for Three African Countries 

On April 8, 2013, the U.S. Internal Revenue Service issued an advance copy of Revenue Procedure 2013-23, which provides that the eligibility requirements of section 911 of the Internal Revenue Code are waived in relation to the Central African Republic, Sudan, and Tunisia for the 2012 tax year.


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