26 U.S. Code § 6114 - Treaty-based return positions
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.
A prior section 6114 was renumbered 6116 of this title.
1990—Subsec. (b). Pub. L. 101–508 struck out “by regulations” before “waive the requirements”.
Amendment by Pub. L. 101–508 effective as if included in the provision of the Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100–647, to which such amendment relates, see section 11702(j) of Pub. L. 101–508, set out as a note under section 59 of this title.