Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 6114
Treaty-based return positions
# (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.
Source: view the official text
Nearby sections (25 sections)
- 6102 · Computations on returns or other documents
- 6103 · Confidentiality and disclosure of returns and return information
- 6104 · Publicity of information required from certain exempt…
- 6105 · Confidentiality of information arising under treaty obligations
- 6106 · [§6106. Repealed. Pub. L. 94–455, title XII, §1202(h)(1), Oct.…
- 6107 · Tax return preparer must furnish copy of return to taxpayer and…
- 6108 · Statistical publications and studies
- 6109 · Identifying numbers
- 6110 · Public inspection of written determinations
- 6111 · Disclosure of reportable transactions
- 6112 · Material advisors of reportable transactions must keep lists of…
- 6113 · Disclosure of nondeductibility of contributions
- 6114 · Treaty-based return positions
- 6115 · Disclosure related to quid pro quo contributions
- 6116 · Requirement for prisons located in United States to provide…
- 6117 · Cross reference
- 6151 · Time and place for paying tax shown on returns
- 6152 · [§6152. Repealed. Pub. L. 99–514, title XIV, §1404(c)(1), Oct.…
- 6153 · [§6153. Repealed. Pub. L. 98–369, div. A, title IV, §412(a)(3),…
- 6154 · [§6154. Repealed. Pub. L. 100–203, title X, §10301(b)(1), Dec.…
- 6155 · Payment on notice and demand
- 6156 · [§6156. Repealed. Pub. L. 108–357, title VIII, §867(b)(1), Oct.…
- 6157 · Payment of Federal unemployment tax on quarterly or other time…
- 6158 · [§6158. Repealed. Pub. L. 101–508, title XI, §11801(a)(44), Nov.…
- 6159 · Agreements for payment of tax liability in installments