REVENUE RULE 92-63A
1992-2 C.B. 196, 1992-36 I.R.B. 13.
Internal Revenue Service
Revenue Ruling
FOREIGN TAX CREDIT
Published: September 8, 1992
Foreign tax credit. This ruling correct the typographical error in Rev. Rul. 92-63, page 195, this Bulletin, by substituting South Africa for South Korea in the list of countries subject to section 901(j) of the Code for the periods listed.
PURPOSE
Rev.Rul. 92-63, 1992-33 I.R.B. 7, dated August 17, 1992, contains a typographical error. In listing the countries subject to section 901(j) of the Internal Revenue Code, the revenue ruling incorrectly listed South Korea instead of South Africa. This revenue ruling corrects that typographical error. Accordingly, that paragraph will now read as follows:
HOLDING AND EFFECTIVE DATES
Section 901(j) of the Code describes these countries for the following periods:
| Country | Starting Date | Ending Date |
| Afghanistan | January 1, 1987 | still in effect |
| Albania | January 1, 1987 | March 15 1991 |
| Angola | January 1, 1987 | still in effect |
| Cambodia | January 1,1987 | still in effect |
| Cuba | January 1,1987 | still in effect |
| Iran | January 1,1987 | still in effect |
| Iraq | February 1, 1991 | still in effect |
| Libya | January 1, 1987 | still in effect |
| North Korea | January 1, 1987 | still in effect |
| South Africa | January 1, 1988 | July 10, 1991 |
| Syria | January 1, 1987 | still in effect |
| Vietnam | January 1, 1987 | still in effect |
| People's Democratic Republic of Yemen | January 1, 1987 | May 22, 1990 |
Rev. Rul. 92-63A, 1992-2 C.B. 196, 1992-36 I.R.B. 13.