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SEC. 4. EFFECT ON OTHER
Internal Revenue Bulletin 2000-18 · 2026-10-03 edition · updated 2026-10-04 · United States
DOCUMENTS
Rev. Proc. 99–20, 1999–14 I.R.B. 7, is supplemented.
DRAFTING INFORMATION
The principal author of this revenue procedure is Kate Y. Hwa of the Office of Associate Chief Counsel (International). For further information regarding this revenue procedure contact Ms. Hwa at (202) 622-3840 (not a toll-free call).
Republic of the Congo May 3, 1997 Republic of the
Congo June 7, 1997 Sierra Leone May 28, 1997 Tajikistan November 26, 1997
Tax Year 1998 –
Date of Departure
Country On or After
Albania August 14, 1998 Democratic
Republic of the Congo August 5, 1998 Eritrea June 5, 1998 Guinea-Bissau June 10, 1998 Indonesia May 15, 1998 Pakistan August 16, 1998 Sierra Leone December 23, 1998 Serbia-Montenegro October 11, 1998
2000–18 I.R.B. 961 May 1, 2000
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