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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2012-11 · 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 2011.

.02 This revenue procedure lists the countries for which the eligibility requirements of section 911(d)(1) are waived for taxable year 2011.

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▸Contents — Internal Revenue Bulletin 2012-11
Internal Revenue Bulletin 2012-11

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