Relationship of agreement to Internal Revenue Code of 1986

Title II — United States-Taiwan tax agreement Authorization Act

This section appears in one version only, so there is nothing to compare yet.

(a) Internal revenue code of 1986 to control No provision of the Agreement or approval legislation, nor the application of any such provision to any person or circumstance, which is inconsistent with any provision of the Internal Revenue Code of 1986, shall have effect. (b) Construction Nothing in this title shall be construed— (1) to amend or modify any law of the United States; or (2) to limit any authority conferred under any law of the United States, unless specifically provided for in this title.