How are conflicts between irc and a treaty resolved

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Reference no: EM132120252

How are conflicts between IRC and a treaty resolved? (1) Every attempt is made to reconcile the two. If a code provision is to override an existing treaty, Congress will express a clear intent to override a treaty (2) The provision of the Internal Revenue Code prevails (3) The one enacted first prevails (4) The treaty provision prevails

Reference no: EM132120252

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