# 26 U.S.C. § 6110: Public inspection of written determinations

> Federal · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/usc_t26_s6110

## Section

- **Citation:** 26 U.S.C. § 6110
- **Heading:** Public inspection of written determinations
- **Jurisdiction:** Federal
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** September 16, 2026
- **Source:** Publisher's official text
- **Location:** Title 26—INTERNAL REVENUE CODE > Subtitle F—Procedure and Administration > CHAPTER 61—INFORMATION AND RETURNS > Subchapter B—Miscellaneous Provisions

## Text

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 .)

## Nearby sections

- [26 U.S.C. § 6101 Period covered by returns or other documents](https://www.frixlaw.com/law-library/statutes/usc_t26_s6101.md)
- [26 U.S.C. § 6102 Computations on returns or other documents](https://www.frixlaw.com/law-library/statutes/usc_t26_s6102.md)
- [26 U.S.C. § 6103 Confidentiality and disclosure of returns and return information](https://www.frixlaw.com/law-library/statutes/usc_t26_s6103.md)
- [26 U.S.C. § 6104 Publicity of information required from certain exempt organizations and certain trusts](https://www.frixlaw.com/law-library/statutes/usc_t26_s6104.md)
- [26 U.S.C. § 6105 Confidentiality of information arising under treaty obligations](https://www.frixlaw.com/law-library/statutes/usc_t26_s6105.md)
- [26 U.S.C. § 6106 Repealed. Pub. L. 94–455, title XII, § 1202(h)(1) , Oct. 4, 1976 , 90 Stat. 1688 ]](https://www.frixlaw.com/law-library/statutes/usc_t26_s6106.md)
- [26 U.S.C. § 6107 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list](https://www.frixlaw.com/law-library/statutes/usc_t26_s6107.md)
- [26 U.S.C. § 6108 Statistical publications and studies](https://www.frixlaw.com/law-library/statutes/usc_t26_s6108.md)
- [26 U.S.C. § 6109 Identifying numbers](https://www.frixlaw.com/law-library/statutes/usc_t26_s6109.md)
- [26 U.S.C. § 6110 Public inspection of written determinations](https://www.frixlaw.com/law-library/statutes/usc_t26_s6110.md)
- [26 U.S.C. § 6111 Disclosure of reportable transactions](https://www.frixlaw.com/law-library/statutes/usc_t26_s6111.md)
- [26 U.S.C. § 6112 Material advisors of reportable transactions must keep lists of advisees, etc.](https://www.frixlaw.com/law-library/statutes/usc_t26_s6112.md)
- [26 U.S.C. § 6113 Disclosure of nondeductibility of contributions](https://www.frixlaw.com/law-library/statutes/usc_t26_s6113.md)
- [26 U.S.C. § 6114 Treaty-based return positions](https://www.frixlaw.com/law-library/statutes/usc_t26_s6114.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/usc_t26_s6110. Check the current official text before relying on it. Not legal advice.