26 U.S. Code § 6696 - Rules applicable with respect to
 So in original. Probably should be “sections”.
 So in original. The word “section” probably should not appear.
Written determinations for this section
These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.
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