SECTION 1. PURPOSE

This revenue procedure provides information to any individual who failed to meet the eligibility requirements of § 911(d)(1) of the Internal Revenue Code because adverse conditions in a foreign country precluded the individual from meeting those requirements for taxable year 1997.

The Internal Revenue Service has previously listed countries for which the eligibility requirements of § 911(d)(1) of the Code are waived under § 911(d)(4) because of adverse conditions in those countries during the time periods stated. See Rev. Proc. 97–51, 1997–45 I.R.B. 9, Rev. Proc. 96–33, 1996-1 C.B. 720, and Rev. Proc. 95–45, 1995–2 C.B. 412. This revenue procedure lists countries added to the list in 1997, for which the eligibility requirements of § 911(d)(1) are waived. Rev. Proc. 97–51, Rev. Proc. 96–33, and Rev. Proc. 95–45 remain in full force and effect; the periods listed therein are omitted from this revenue procedure for brevity.