### Question
How does Procedure and Administration define written determination?


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

> a ruling, determination letter, technical advice memorandum, or Chief Counsel advice

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

