United States IRC sections
Statute section
IRC section 6114
Treaty-based return positions
Country
United States
Section
6114
Updated
2026-05-04
Operative text
Section 6114 requires disclosure when a taxpayer takes the position that a U.S. treaty overrules or otherwise modifies an internal revenue law of the United States. In practical terms, this is the Code hook behind Form 8833 and many treaty-disclosure questions faced by cross-border taxpayers.
Cross-references
26 U.S.C. 671226 U.S.C. 7701
Related guides
Related citations
Computed from the cross-reference graph. Links open the related entity on this site.
This entry cites
- StatuteIRC §7701
Primary sources
- 26 U.S.C. section 6114Verified 2026-05-04
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.