§7852. Other applicable rules — Inbound Citations
26 U.S.C. § 7852
Cited by 3 provisions in release 119-102.
Citations to §7852(d)
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(d) Nothing in section 894 or 7852(d) or in any other provision of law shall be construed as permitting an exemption, by reason of any treaty obligation of the United States heretofore or hereafter entered into, from the provisions of this section.
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(2) For relationship between treaties and this title, see section 7852(d).
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(f) Nothing in section 894 or 7852(d) or in any other provision of law shall be construed as permitting an exemption, by reason of any treaty obligation of the United States heretofore or hereafter entered into, from the provisions of this section.