### Question
How does INFORMATION AND RETURNS define reference written determination?


### Answer
Under *26 U.S.C. § 6110*, **reference written determination** is defined as:

> any written determination which has been determined by the Secretary to have significant reference value

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

