§6114 — Treaty-based return positions
10 cases·4 overruled·6 cited
Statute Text — 26 U.S.C. §6114
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—
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.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §301.6114-1 Treaty-based return positions
- Treas. Reg. §Treas. Reg. §301.6114-1(a) Reporting requirement—(1) General rule.
- Treas. Reg. §Treas. Reg. §301.6114-1(b) Reporting specifically required.
- Treas. Reg. §Treas. Reg. §301.6114-1(c) Reporting requirement waived.
- Treas. Reg. §Treas. Reg. §301.6114-1(d) Information to be reported—(1) Returns due after December 15, 1997.
- Treas. Reg. §Treas. Reg. §301.6114-1(e) Effective/applicability date—(1) In general.
- Treas. Reg. §Treas. Reg. §301.6114-1(f) Cross reference.
- Treas. Reg. §Treas. Reg. §301.6114-1(i) §301.6114-1(i)
- Treas. Reg. §Treas. Reg. §301.6114-1(v) Foreign insurers or reinsurers.
10 Citing Cases
f that he qualified for a treaty-based position under section 6114(a)(2), provi ling for disclosure of a position "if no return of tax is require 1 to be filed, in such form as the Secretary may prescribe ." Tie Secretary, however, has by regulation prescribed that taxpay rs asserting that a treaty overrules the Code generally must file a return, even if they otherwise wouldn't have to .
taxpayer who takes a position that a treaty of the United States overrules any provision of the Internal Revenue Code and effects a reduction of any tax must disclose that position on either a Form 8833 or a separate attached statement.
return two Forms 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b).
the amount of the AMT, limitations on .the foreign tax credit, and the resulting AMT liability are set forth in the appendix. We note that respondent never questioned petitioner’s failure to disclose this treaty-based return position as required by sec. 6114. Unless excepted by regulations, each U.S. taxpayer who takes a position that a treaty of the United States overrules any provision of the Internal Revenue Code and effects a reduction of any tax must disclose that position on either a Form
Petitioner also attached to her return two Forms 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), disclosing her position that she used the foreign tax credit carryover to offset the net investment income tax.
A Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), attached to petitioner's 2008 return states in pertinent part: Taxpayer is hired as an assistant professor by the Kennesaw State University (a public state university ofGeorgia) primarily to teach, lecture and conduct research on August 14, 2006 on a H1B1 visa status.
301.7701(b)-7(b) and (c), Proced. & Admin. Regs. - 25 - Article 13, paragraph 5, ofboth the original and post-2006 treaties provides, for relevant purposes, that gains from the alienation ofintangible property (other than the shares referred to in article 13, paragraph 2(b)) "shall be taxable only in the Contracting State ofwhich t
On an attachedForm - 4 - [*4] 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), petitioner explained his treaty-basedreturn position, stating that "[u]nder the residency rules ofIRC 7701(b) the taxpayerpassed the substantial presence test in 2004 and his residency starting date was January 1, 2004.
301.7701(b)-7(b) and (c), Proced. & Admin. Regs. The House Ways and Means Committee explained its rationale for requiring official loss or abandonment of U.S. residency status as follows: The committee believes that aliens who have entered the United States as permanent residents and who have not officially lost or surrendered the r
for 1997 was $61,519. Respondent further determined that petitioners’ alternative minimum tax foreign tax credit could not exceed 90 3 The parties agree that the statement properly disclosed petitioners’ treaty-based return position for purposes of sec. 6114. - 4 - percent of the precredit tentative minimum tax pursuant to section 59(a)(2). Accordingly, respondent determined a deficiency in tax of $6,152. A. The Arguments of the Parties Petitioners contend that the U.S.-Canada treaty and sectio