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.

Pub. L. 100–647, title I, § 1012(aa)(5)(A)Nov. 10, 1988102 Stat. 3532 Pub. L. 101–508, title XI, § 11702(c)Nov. 5, 1990104 Stat. 1388–514(Added , , ; amended , , .)

Editorial Notes

Prior Provisions

A prior section 6114 was renumbered 6116 of this title.

Amendments

Pub. L. 101–5081990—Subsec. (b). struck out “by regulations” before “waive the requirements”.

Statutory Notes and Related Subsidiaries

Effective Date of 1990 Amendment

Pub. L. 101–508 Pub. L. 100–647 section 11702(j) of Pub. L. 101–508 section 59 of this titleAmendment by effective as if included in the provision of the Technical and Miscellaneous Revenue Act of 1988, , to which such amendment relates, see , set out as a note under .

Effective Date

Pub. L. 100–647, title I, § 1012(aa)(5)(D)Nov. 10, 1988102 Stat. 3533

section 6712 of this title section 6115 of this titleDecember 31, 1988“The amendments made by this paragraph [enacting this section and and renumbering former section 6114 as ] shall apply to taxable periods the due date for filing returns for which (without extension) occurs after .”

, , , provided that: