When an Internal Revenue Code section and a tax treaty provision appear to conflict, which usually prevails?

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Federal Tax Research

ISBN: 9781285439396

10th Edition

Authors: Roby Sawyers, William Raabe, Gerald Whittenburg, Steven Gill

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Question Posted: Oct 30, 2015 01:51 AM

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When an Internal Revenue Code section and a tax treaty provision appear to conflict, which usually prevails?

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Federal Tax Research

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