43. The U.S. has treaties with very few Western countries. a. True b. False 44. When a tax statute and a treaty conflict, the one adopted first in time generally controls. a. True b. False 45. When a statute and a treaty seem to conflict, courts usually attempt to reconcile them before assuming congressional intent to repeal one of them. a. True b. False 46. Most tax legislation begins in the Senate. a. True b. False