United States Code · Section
§ 5801 — Definition Of Independent States
22 U.S.C. § 5801
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For purposes of this Act, the terms “independent states of the former Soviet Union” and “independent states” mean the following: Armenia, Azerbaijan, Belarus, Georgia, Kazakhstan, Kyrgyzstan, Moldova, Russia, Tajikistan, Turkmenistan, Ukraine, and Uzbekistan.
Implementing Regulations
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29.402-3 Tax on certain foreign procurements.48 C.F.R. § 29.402-3
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§ 1.5000C-1 Tax on specified Federal procurement payments.26 C.F.R. § 1.5000C-1