applicable published guidance
Defined in 1 place of the United States Code.
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.
Source
- 1996–present26 U.S.C. § 7430Internal Revenue Code · Awarding of costs and certain fees · for purposes of this section