§ 6114. Treaty-based return positions

296 words·~1 min read·/usc/title-26/section-6114

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(a)In general 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—

(1)on the return of tax for such tax (or any statement attached to such return), or

(2)if no return of tax is required to be filed, in such form as the Secretary may prescribe.

(b)Waiver authority 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.

(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.)

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Cited by 3 sections

U.S. Code

statutes-at-large

Public Law 100–647
To make technical corrections relating to the Tax Reform Act of 1986, and for other purposes

Traces to 3 documents

U.S. Code

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Pub. L. 100–647, title I, § 1012(aa)(5)(A)
102 Stat. 3532
Pub. L. 101–508, title XI, § 11702(c)
104 Stat. 1388–514
Pub. L. 101–508
Pub. L. 100–647
section 11702(j) of Pub. L. 101–508
Pub. L. 100–647, title I, § 1012(aa)(5)(D)
102 Stat. 3533

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cites case law

§ 6114

Treaty-based return positions

U.S.C.×2

Stat.×1

U.S.C.§ 59

U.S.C.§ 6712

U.S.C.§ 6115

Pub. L.Pub. L. 100–647, title I, § 1012(aa)(5)(A)

Stat.102 Stat. 3532

Pub. L.Pub. L. 101–508, title XI, § 11702(c)

Stat.104 Stat. 1388–514

Pub. L.Pub. L. 101–508

Cites 12 · showing 8Cited by 3 across 2 sources