Section 6114 of the Internal Revenue Code
GPTKB entity
Statements (13)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
section of the Internal Revenue Code
|
| gptkbp:appliesTo |
taxpayers claiming benefits under a tax treaty
|
| gptkbp:citation |
26 U.S.C. § 6114
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| gptkbp:enforcedBy |
gptkb:Internal_Revenue_Service
|
| https://www.w3.org/2000/01/rdf-schema#label |
Section 6114 of the Internal Revenue Code
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:relatedTo |
tax treaties
|
| gptkbp:requires |
gptkb:Form_8833
disclosure of treaty-based return positions |
| gptkbp:startDate |
gptkb:United_States
|
| gptkbp:bfsParent |
gptkb:Form_8833
|
| gptkbp:bfsLayer |
7
|