Federal · Title 26 — Internal Revenue Code
26 U.S.C. § 6114: Treaty-based return positions
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on the return of tax for such tax (or any statement attached to such return), or if no return of tax is required to be filed, in such form as the Secretary may prescribe. 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.
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