
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6114]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                   CHAPTER 61--INFORMATION AND RETURNS
 
                 Subchapter B--Miscellaneous Provisions
 
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 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, Sec. 1012(aa)(5)(A), Nov. 10, 1988, 102 
Stat. 3532; amended Pub. L. 101-508, title XI, Sec. 11702(c), Nov. 5, 
1990, 104 Stat. 1388-514.)


                            Prior Provisions

    A prior section 6114 was renumbered 6116 of this title.


                               Amendments

    1990--Subsec. (b). Pub. L. 101-508 struck out ``by regulations'' 
before ``waive the requirements''.


                    Effective Date of 1990 Amendment

    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.


                             Effective Date

    Section 1012(aa)(5)(D) of Pub. L. 100-647 provided that: ``The 
amendments made by this paragraph [enacting this section and section 
6712 of this title and renumbering former section 6114 as section 6115 
of this title] shall apply to taxable periods the due date for filing 
returns for which (without extension) occurs after December 31, 1988.''

                  Section Referred to in Other Sections

    This section is referred to in section 6712 of this title.
