Source: https://www.charitableplanning.com/library/documents/499199
Timestamp: 2020-02-28 05:08:42
Document Index: 670406701

Matched Legal Cases: ['§1201', '§160', '§402', '§3509', '§521', '§1', '§304', '§10', '§401', '§1', '§304', '§1', '§304']

Section 6110: Public inspection of written determinations
(f)(3)(A)(i)
(f)(3)(A)(ii)
(f)(3)(A)(iii)
(g)(5)(B)(iii)
(g)(5)(B)(iv)
(i)(1)(A)(i)
(i)(1)(A)(ii)
(i)(1)(A)(ii)(I)
(i)(1)(A)(ii)(II)
(i)(1)(A)(ii)(III)
(Added Pub. L. 94–455, title XII, §1201(a), Oct. 4, 1976, 90 Stat. 1660; amended Pub. L. 97–164, title I, §160(a)(9), Apr. 2, 1982, 96 Stat. 48; Pub. L. 98–620, title IV, §402(28)(B), Nov. 8, 1984, 98 Stat. 3359; Pub. L. 105–206, title III, §3509(a)–(c), July 22, 1998, 112 Stat. 772, 773; Pub. L. 106–170, title V, §521(a)(2), Dec. 17, 1999, 113 Stat. 1925; Pub. L. 106–554, §1(a)(7) [title III, §§304(c), 313(e)], Dec. 21, 2000, 114 Stat. 2763, 2763A-634, 2763A-643; Pub. L. 110–172, §10(a), Dec. 29, 2007, 121 Stat. 2484; Pub. L. 115–141, div. U, title IV, §401(a)(325)(A), Mar. 23, 2018, 132 Stat. 1199.)
2018—Subsec. (j)(1). Pub. L. 115–141, which directed amendment of subsec. (j)(1)(B) by substituting "United States Court of Federal Claims" for "United States Claims Court", was executed by making the substitution in concluding provisions of par. (1), to reflect the probable intent of Congress.
2000—Subsec. (b)(1). Pub. L. 106–554, §1(a)(7) [title III, §304(c)(1)], amended heading and text of par. (1) generally. Prior to amendment, text read as follows: "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."
Pub. L. 106–554, §1(a)(7) [title III, §304(d)], Dec. 21, 2000, 114 Stat. 2763, 2763A-634, provided that: "The amendments made by this section [enacting section 6105 of this title and amending this section and section 6103 of this title] shall take effect on the date of the enactment of this Act [Dec. 21, 2000]."