### Question
How is the "revenue provision" defined?


### Answer
The term **revenue provision** is defined in *26 U.S.C. § 6110* as follows -

> any existing or former internal revenue law, regulation, revenue ruling, revenue procedure, other published or unpublished guidance, or tax treaty, either in general or as applied to specific taxpayers or groups of specific taxpayers

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

