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1. Under the U.S. Constitution (Article VI, clause 2) treaties have the same authority as the Internal Revenue Code (IRC) and other federal laws. A.
1. Under the U.S. Constitution (Article VI, clause 2) treaties have the same authority as the Internal Revenue Code (IRC) and other federal laws.
A. True
B. False
2. Section 7852(d) of IRC stipulates that the most recent one will rule if there is an inconsistency between IRC and other federal laws,
A. True
B. False
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