written determination
Defined in 1 place of the United States Code.
The term “written determination” means a ruling, determination letter, or technical advice memorandum.
Source
- 1994–199826 U.S.C. § 6110Internal Revenue Code · Public inspection of written determinations · for purposes of this section
The term “written determination” means a ruling, determination letter, technical advice memorandum, or Chief Counsel advice.
Source
- 1998–present26 U.S.C. § 6110Internal Revenue Code · Public inspection of written determinations · for purposes of this section
The term “written determination” means a ruling, determination letter, technical advice memorandum, or Chief Counsel advice. Such term shall not include any advance pricing agreement entered into by a taxpayer and the Secretary and any background information related to such agreement or any application for an advance pricing agreement.
Source
- 1999–200026 U.S.C. § 6110Internal Revenue Code · Public inspection of written determinations · for purposes of this section