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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2009-16 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 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 2008.

.02 This revenue procedure lists the countries for which the eligibility requirements of § 911(d)(1) are waived for taxable year 2008.

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▸Contents — Internal Revenue Bulletin 2009-16

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