26 USC 6110 - Public inspection of written determinations

Editorial Notes

References in Text

The Internal Revenue Code of 1939, referred to in subsec. (h)(3)(C), is act Fespan. 10, 1939, ch. 2, 53 Stat. 1. Prior to the enactment of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], the 1939 Code was classified to former Title 26, Internal Revenue Code. For table of comparisons of the 1939 Code to the 1986 Code, see Table I preceding section 1 of this title.

Prior Provisions

A prior section 6110 was renumbered 6116 of this title.

Amendments

2018—Subsec. (j)(1). Puspan. 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.

2007—Subsec. (i)(3). Puspan. L. 110–172 inserted “and related background file documents” after “Chief Counsel advice” in introductory provisions.

2000—Subsec. (span)(1). Puspan. L. 106–554, § 1(a)(7) [title III, § 304(c)(1)], amended span 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.”

Subsec. (g)(5)(A). Puspan. L. 106–554, § 1(a)(7) [title III, § 313(e)], inserted “, any Chief Counsel advice,” after “technical advice memorandum”.

Subsec. (l)(1). Puspan. L. 106–554, § 1(a)(7) [title III, § 304(c)(2)], inserted “or 6105” after “6104”.

1999—Subsec. (span)(1). Puspan. L. 106–170 inserted at end “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.”

1998—Subsec. (span)(1). Puspan. L. 105–206, § 3509(a), substituted “technical advice memorandum, or Chief Counsel advice” for “or technical advice memorandum”.

Subsec. (f)(1). Puspan. L. 105–206, § 3509(c)(1), substituted “Except as otherwise provided by subsection (i), the Secretary” for “The Secretary”.

Subsec. (i). Puspan. L. 105–206, § 3509(span), added subsec. (i). Former subsec. (i) redesignated (j).

Subsec. (j). Puspan. L. 105–206, § 3509(span), redesignated subsec. (i) as (j). Former subsec. (j) redesignated (k).

Subsec. (j)(1)(B), (2). Puspan. L. 105–206, § 3509(c)(2), substituted “subsection (g) or (i)(4)(B)” for “subsection (g)”.

Subsec. (k). Puspan. L. 105–206, § 3509(span), redesignated subsec. (j) as (k). Former subsec. (k) redesignated (l).

Subsec. (k)(1)(B). Puspan. L. 105–206, § 3509(c)(3), substituted “subsection (c)(1) or (i)(3)” for “subsection (c)”.

Subsecs. (l), (m). Puspan. L. 105–206, § 3509(span), redesignated subsecs. (k) and (l) as (l) and (m), respectively.

1984—Subsec. (f)(5). Puspan. L. 98–620 struck out provision that the Court of Appeals had to expedite any review of such decision in every way possible.

1982—Subsec. (i)(1). Puspan. L. 97–164 substituted “United States Claims Court” for “Court of Claims”.

Statutory Notes and Related Subsidiaries

Effective Date of 2007 Amendment

Puspan. L. 110–172, § 10(span), Dec. 29, 2007, 121 Stat. 2484, provided that: “The amendment made by this section [amending this section] shall take effect as if included in the provision of the Internal Revenue Service Restructuring and Reform Act of 1998 [Puspan. L. 105–206] to which it relates.”

Effective Date of 2000 Amendment

Puspan. 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].”

Amendment by section 1(a)(7) [title III, § 313(e)] of Puspan. L. 106–554 effective as if included in the provisions of the Internal Revenue Service Restructuring and Reform Act of 1998, Puspan. L. 105–206, to which such amendment relates, see section 1(a)(7) [title III, § 313(f)] of Puspan. L. 106–554, set out as a note under section 6015 of this title.

Effective Date of 1998 Amendment

Puspan. L. 105–206, title III, § 3509(d), July 22, 1998, 112 Stat. 774, provided that:

“(1)In general.—Except as otherwise provided in this subsection, the amendments made by this section [amending this section] shall apply to any Chief Counsel advice issued more than 90 days after the date of the enactment of this Act [July 22, 1998].

“(2)Transition rules.—The amendments made by this section shall apply to any Chief Counsel advice issued after December 31, 1985, and before the 91st day after the date of the enactment of this Act [July 22, 1998] by the offices of the associate chief counsel for domestic, employee benefits and exempt organizations, and international, except that any such Chief Counsel advice shall be treated as made available on a timely basis if such advice is made available for public inspection not later than the following dates:

“(A) One year after the date of the enactment of this Act [July 22, 1998], in the case of all litigation guideline memoranda, service center advice, tax litigation bulletins, criminal tax bulletins, and general litigation bulletins.

“(B) Eighteen months after such date of enactment, in the case of field service advice and technical assistance to the field issued on or after January 1, 1994.

“(C) Three years after such date of enactment, in the case of field service advice and technical assistance to the field issued on or after January 1, 1992, and before January 1, 1994.

“(D) Six years after such date of enactment, in the case of any other Chief Counsel advice issued after December 31, 1985.

“(3)Documents treated as chief counsel advice.—If the Secretary of the Treasury by regulation provides pursuant to section 6110(i)(2) of the Internal Revenue Code of 1986, as added by this section, that any additional advice or instruction issued by the Office of Chief Counsel shall be treated as Chief Counsel advice, such additional advice or instruction shall be made available for public inspection pursuant to section 6110 of such Code, as amended by this section, only in accordance with the effective date set forth in such regulation.

“(4)Chief counsel advice to be available electronically.—The Internal Revenue Service shall make any Chief Counsel advice issued more than 90 days after the date of the enactment of this Act [July 22, 1998] and made available for public inspection pursuant to section 6110 of such Code, as amended by this section, also available by computer telecommunications within 1 year after issuance.”

Effective Date of 1984 Amendment

Amendment by Puspan. L. 98–620 not applicable to cases pending on Nov. 8, 1984, see section 403 of Puspan. L. 98–620, set out as an Effective Date note under section 1657 of Title 28, Judiciary and Judicial Procedure.

Effective Date of 1982 Amendment

Amendment by Puspan. L. 97–164 effective Oct. 1, 1982, see section 402 of Puspan. L. 97–164, set out as a note under section 171 of Title 28, Judiciary and Judicial Procedure.

Effective Date

Puspan. L. 94–455, title XII, § 1201(e), Oct. 4, 1976, 90 Stat. 1667, provided that: “Except as otherwise provided in this section [enacting this section and provisions set out below], the amendments made by this section shall take effect on November 1, 1976.”

Pending Requests

Puspan. L. 94–455, title XII, § 1201(span), Oct. 4, 1976, 90 Stat. 1667, provided that: “Any written determination or background file document which is the subject of a judicial proceeding pursuant to section 552 of title 5, United States Code, commenced before January 1, 1976, shall not be treated as a written determination subject to subsection (h)(1) [subsec. (h)(1) of this section], but shall be available to the complainant along with the background file document, if requested, as soon as practicable after July 1, 1976.”