Country Of Residency CFC Classification Dimension The classification of countries for the purposes of the controlled foreign company rules. Listed Country Countries listed in Part 1 of Schedule 10 of the Income Tax Regulations 1936. Specified Country A foreign country deemed to be of interest as a possible tax haven. Unlisted Country Countries not shown in Schedule 10 of the Income Tax Regulations 1936. Section 404 Country Countries listed in Part 2 of Schedule 10 of the Income Tax Regulations 1936. Section 404 And Unlisted Country Countries listed in Part 2 of Schedule 10 of the Income Tax Regulations 1936 and countries not shown in Schedule 10 of the Income Tax Regulations 1936. All All countries