INCOME TAX

Rev. Proc. 2000–14, page 960. Section 911(d)(4) waiver. Guidance is provided to individuals who fail to meet the eligibility requirements of section 911(d)(1) of the Code because adverse conditions in a foreign country preclude the individual from meeting those requirements. A current list of countries with the dates those countries are subject to the section 911(d)(4) waiver is provided. Rev. Proc. 99–20 supplemented.

Finding Lists begin on page ii. Index for January through April begins on page v.

Department of the Treasury Internal Revenue Service