Tax on Certain Foreign Procurement (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Tax on Certain Foreign Procurement (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains final regulations under section 5000C of the Internal Revenue Code relating to the 2 percent tax on payments made by the U.S. government to foreign persons pursuant to certain contracts. The regulations affect U.S. government acquiring agencies and foreign persons providing certain goods or services to the U.S. government pursuant to a contract. This document also contains final regulations under section 6114, with respect to foreign persons claiming an exemption from the 2 percent tax under an income tax treaty. This book contains: - The complete text of the Tax on Certain Foreign Procurement (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section