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How are conflicts between the Code and a treaty resolved? A Every attempt is made...

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Accounting

How are conflicts between the Code and a treaty resolved?

A 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.

B The provision of the Internal Revenue Code prevails.

C The one enacted first prevails.

D The treaty provision prevails.

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