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§515.301 Foreign country.
The term foreign country also includes, but not by way of limitation:
(a) The state and the government of any such territory on or after the "effective date" as well as any political subdivision, agency, or instrumentality thereof or any territory, dependency, colony, protectorate, mandate, dominion, possession or place subject to the jurisdiction thereof,
(b) Any other government (including any political subdivision, agency, or instrumentality thereof) to the extent and only to the extent that such government exercises or claims to exercise control, authority, jurisdiction or sovereignty over territory which on the "effective date" constituted such foreign country,
(c) Any person to the extent that such person is, or has been, or to the extent that there is reasonable cause to believe that such person is, or has been, since the "effective date," acting or purporting to act directly or indirectly for the benefit or...
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1) Unlike the case with IEEPA-based embargoes, there is no "Government of Cuba" or definition of "Cuba." Both of those questions are addressed here, where, as 515.201(d) specifies, "the term foreign country designated under this part and the term designated foreign country mean Cuba [for the purposes of the CACR]."
2) The naval base at Guantanamo Bay does not fall within the scope of this definition. See Guidance on the Application of Section 911 of the Internal Revenue Code to U.S. Individuals Working at Guantanamo Bay, and comments thereto. See also US Airways Group' Jan 29, 2014 correspondence with the SEC "American operates weekly charter flight services for the U.S. Government from Fort Lauderdale/Hollywood International Airport to the U.S. Naval Station Guantanamo Bay in Cuba. However, these...