Updates.
Updates. The list of countries in paragraph (b)(13)(ii) of this section may be revised and updated through guidance published in the Federal Register or in the Internal Revenue Bulletin (see 601.601 of this chapter).
The list of countries inparagraph (b)(13)(ii)of this section may be revised and updated through guidance published in theFederal Registeror in theInternal Revenue Bulletin(see 601.601 of this chapter).