§6110. Public inspection of written determinations — Inbound Citations
26 U.S.C. § 6110
Cited by 5 provisions in release 119-102.
Citations to 26 U.S.C. § 6110 as a whole
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(B) any part of any written determination or any background file document relating to such written determination (as such terms are defined in section 6110(b)) which is not open to public inspection under section 6110,
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(4) work or services performed (including materials supplied) pursuant to section 6110 (relating to public inspection of written determinations),
Citations to §6110(b)
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(5) The Secretary is authorized to provide guidance (including through the issuance of a written determination, as defined in section 6110(b)) that an arrangement shall not be considered a security held by the trust for purposes of applying subclause (III) of subsection (c)(4)(B)(iv) notwithstanding that such arrangement otherwise could be considered a security under subparagraph (F) of subsection (c)(5).
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(B) any part of any written determination or any background file document relating to such written determination (as such terms are defined in section 6110(b)) which is not open to public inspection under section 6110,
Citations to §6110(f)
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(II) any proceeding in which the amount of tax liability is not in issue, including any declaratory judgment proceeding, any proceeding to enforce or quash any summons issued pursuant to this title, and any action to restrain disclosure under section 6110(f).