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 1999.

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 on and after the date stated. See Rev. Proc. 99–20, 1999–14 I.R.B. 7, Rev. Proc. 98–38, 1998–2 C.B. 28, and Rev. Proc. 97–51, 1997–2 C.B. 526. This revenue procedure lists countries added to the list in 1999, for which the eligibility requirements of § 911(d)(1) are waived. Rev. Proc. 99–20, Rev. Proc. 98–38, and Rev. Proc. 97–51 remain in full force and effect.