When There Is a Direct Conflict Between an Internal Revenue

question 43

True/False

When there is a direct conflict between an Internal Revenue Code section and a treaty provision, the most recent item takes precedence.

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Definitions:

Us-Them Hostility

A psychological and social phenomenon where in-group members harbor negative attitudes and feelings towards out-group members, often leading to conflict and discrimination.

Contact Hypothesis

A theory suggesting that under certain conditions, interpersonal contact is one of the most effective ways to reduce prejudice between majority and minority group members.

Stereotype Bias

The tendency to form oversimplified and generalized views about a group of people, leading to prejudiced attitudes and behaviors.

Cultural Cause

Factors within a society's culture, such as beliefs, norms, and values, that can influence individuals' behaviors and societal outcomes.