SECTION 1. PURPOSE
Internal Revenue Bulletin 2011-11 · 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 section 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 2010.
.02 This revenue procedure lists the countries for which the eligibility requirements of section 911(d)(1) are waived for taxable year 2010.
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