Public inspection of written determinations

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Title 26—INTERNAL REVENUE CODE > Subtitle F—Procedure and Administration > CHAPTER 61—INFORMATION AND RETURNS > Subchapter B—Miscellaneous Provisions

This text was captured on Sep 16, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

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Except as otherwise provided in this section, the text of any written determination and any background file document relating to such written determination shall be open to public inspection at such place as the Secretary may by regulations prescribe.

(Added Pub. L. 94–455, title XII, § 1201(a) , Oct. 4, 1976 , 90 Stat. 1660 ; amended Pub. L. 97–164, title I, § 160(a)(9) , Apr. 2, 1982 , 96 Stat. 48 ; Pub. L. 98–620, title IV, § 402(28)(B) , Nov. 8, 1984 , 98 Stat. 3359 ; Pub. L. 105–206, title III, § 3509(a) –(c), July 22, 1998 , 112 Stat. 772 , 773; Pub. L. 106–170, title V, § 521(a)(2) , Dec. 17, 1999 , 113 Stat. 1925 ; Pub. L. 106–554, § 1(a)(7) [title III, §§ 304(c), 313(e)] , Dec. 21, 2000 , 114 Stat. 2763 , 2763A–634, 2763A–643; Pub. L. 110–172, § 10(a) , Dec. 29, 2007 , 121 Stat. 2484 ; Pub. L. 115–141, div. U, title IV, § 401(a)(325)(A) , Mar. 23, 2018 , 132 Stat. 1199 .)

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