applicable published guidance
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 7430 — for purposes of this section
For purposes of clause (ii), the term “applicable published guidance” means—
(I) regulations, revenue rulings, revenue procedures, information releases, notices, and announcements, and
(II) any of the following which are issued to the taxpayer: private letter rulings, technical advice memoranda, and determination letters.