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IRS Tax Map 2008
Current IRS Tax Map

taxmap/instr2/i1040c-002.htm#TXMP162b5e01

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Treaty Benefits


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If you take the position that a treaty of the United States overrides or modifies any provision of the Internal Revenue Code and that position reduces (or potentially reduces) your tax, you may have to file Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), with your final U.S. income tax return. See Pub. 519 for more information.