### Question
What does written determination mean?


### Answer
**Written determination** has the following meaning in *26 U.S.C. § 6110*:

> a ruling, determination letter, or technical advice memorandum

#### Citation:
  - *26 U.S.C. § 6110*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter B-Miscellaneous Provisions**

