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Thus, the Third Protocol makes specific reference to the Internal
Revenue Code of 1986.
The Fourth Protocol was signed on July 29, 1997, and entered
into force on December 16, 1997. The Fourth Protocol made no
modifications to article XXIV of the U.S.-Canada treaty.
There is no mention in the Third or the Fourth Protocol of the
enactment of section 59 by the Tax Reform Act of 1986 or the
enactment of section 1012(aa)(2) by TAMRA.
C. Legal Discussion and Analysis
In the case where a treaty and a statute pertain to the
same subject matter, the general rule is to afford a reading so
as to give effect to both, if at all possible. In Whitney v.
Robertson, 124 U.S. 190, 194 (1888), the Supreme Court explained
this general rule as follows:
By the Constitution a treaty is placed on the same
footing, and made of like obligation, with an act of
legislation. Both are declared by that instrument to
be the supreme law of the land, and no superior
efficacy is given to either over the other. When the
two relate to the same subject, the courts will always
endeavor to construe them so as to give effect to both,
if that can be done without violating the language of
either; but if the two are inconsistent, the one last
in date will control the other, provided always the
stipulation of the treaty on the subject is self-
executing. * * *
Therefore, we must decide whether the treaty and the statute can
be read to give effect to both. If there is no conflict between
the two, “the Code and the treaty should be read harmoniously, to
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