There is a direct conflict between an Internal Revenue Code section adopted in 2008 and a treaty with France (signed in 2012). The Internal Revenue Code section controls.

Question

Quizplus · Accepted Answer

In the case of a conflict between a U.S. federal statute and a treaty, the later-in-time rule applies, meaning the one enacted later generally prevails. Since the treaty with France was signed in 2012, it would typically take precedence over the 2008 Internal Revenue Code section.

There Is a Direct Conflict Between an Internal Revenue Code