§ 6114. Treaty-based return positions

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1988

   Technical and Miscellaneous Revenue Act of 1988

   Pub. L. 100–647 title I § 1012(aa)(5)(A) · 102 Stat. 3342

   Enacted · 26 U.S.C. § 6114

   Added Pub. L. 100–647, title I, § 1012(aa)(5)(A), Nov. 10, 1988, 102 Stat. 3532

   Source evidence

   Code source credit
   Added Pub. L. 100–647, title I, § 1012(aa)(5)(A), Nov. 10, 1988, 102 Stat. 3532

   Enacted provision · exact public law section
   (A) Subchapter B of chapter 61 of the 1986 Code is amended by redesignating section 6114 as section 6115 and by inserting after section 6113 the following new section: “SEC. 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 by regulations 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.”

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

2. 1990

   Revenue Reconciliation Act of 1990

   Pub. L. 101–508 title XI § 11702(c) · 104 Stat. 1388

   Struck · 26 U.S.C. § 6114(b)

   Pub. L. 101–508 struck out “by regulations” before “waive the requirements”

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 101–508 struck out “by regulations” before “waive the requirements”.

   Enacted provision · exact public law section
   (c) Amendment Related to Section 1012.— Subsection (b) of section 6114 is amended by striking “by regulations”.

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

2 of 2 references resolved to an enrolled provision