和LD一起保税，一个resident,一个nonresident,想2个人都拿5000 20（c)和paragraph 2 of the 4/30/84 protocol的treaty

line 2: List the Internal Revenue Code provision(s) overruled or modified by the treaty-based return position.

请问这个应该填什么呢？ 先谢谢啦！