26 U.S.C. § 6114 — Treaty-based return positions
submitted 38 years ago by Pub. L. 100-647 to r/title-26-INTERNAL-REVENUE-CODE · 120 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
Each taxpayer* who, with respect to any tax imposed by this title, takes the position that a treaty of the United States overrules (or otherwise modifies) an internal revenue law of the United States shall disclose (in such manner as the Secretary* may prescribe) such position—
on the return of tax for such tax (or any statement attached to such return), or
if no return of tax is required to be filed, in such form as the Secretary may prescribe.
The Secretary may waive the requirements of subsection (a) with respect to classes of cases for which the Secretary determines that the waiver will not impede the assessment and collection of tax.
Source credit: (Added Pub. L. 100–647, title I, § 1012(aa)(5)(A), Nov. 10, 1988, 102 Stat. 3532; amended Pub. L. 101–508, title XI, § 11702(c), Nov. 5, 1990, 104 Stat. 1388–514.)
- 1988Enacted · Pub. L. 100-647 · 102 Stat. 3532
- 1990Amended · Pub. L. 101-508 · 104 Stat. 1388
A history note hasn’t been published yet. The record shows enactment by Pub. L. 100-647 on 1988-11-10.
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