SECTION 1. PURPOSE

.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 1994.

.02 The Internal Revenue Service previously has 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 during the time periods stated. See Rev. Proc. 94– 31, 1994–1 C.B. 625, Rev. Proc. 94– 15, 1994–1 C.B. 575, Rev. Proc. 92– 63, 1992–2 C.B. 421, and Rev. Proc. 91–29, 1991–1 C.B. 562. This revenue procedure relists countries where the adverse conditions are still in effect, adds countries where periods of adverse conditions occurred after the compilation of the list in Rev. Proc. 94–31, and removes countries where the adverse conditions ended after compilation of the list in Rev. Proc. 94–31. Rev. Proc. 94–31, Rev. Proc. 94–15, Rev. Proc. 92–63, and Rev. Proc. 91–29 remain in full force and effect; the older periods listed therein are omitted from this revenue procedure solely for brevity.