Bloomberg Bloomberg
Comprehensive Tax Research. Practitioner to Practitioner. ®

Sec. 6114. Treaty-Based Return Positions

I.R.C. § 6114(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—
I.R.C. § 6114(a)(1)
on the return of tax for such tax (or any statement attached to such return), or
I.R.C. § 6114(a)(2)
if no return of tax is required to be filed, in such form as the Secretary may prescribe.
I.R.C. § 6114(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, and amended Pub. L. 101-508, title XI, Sec. 11702(c), Nov. 5, 1990, 104 Stat. 1388-514.)
BACKGROUND NOTES
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 sections 6114 and 6712 of this title) shall apply to taxable periods the due date for filing returns for which (without extension) occurs after December 31, 1988.”
PRIOR PROVISIONS
A prior section 6114 was renumbered 6115.