26 U.S. Code § 6697 - Repealed. Pub. L. 111–325, title V, § 501(a), Dec. 22, 2010, 124 Stat. 3554]
Section, added Pub. L. 94–455, title XVI, § 1601(b)(1), Oct. 4, 1976, 90 Stat. 1745; amended Pub. L. 95–600, title III, § 362(b), Nov. 6, 1978, 92 Stat. 2851; Pub. L. 99–514, title VI, § 667(a), Oct. 22, 1986, 100 Stat. 2305, related to assessable penalties with respect to liability for tax of regulated investment companies.
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.
Note that the IRS often titles documents in a very plain-vanilla, duplicative way. Do not assume that identically-titled documents are the same, or that a later document supersedes another with the same title. That is unlikely to be the case.
Release dates appear exactly as we get them from the IRS. Some are clearly wrong, but we have made no attempt to correct them, as we have no way guess correctly in all cases, and do not wish to add to the confusion.
We truncate results at 20000 items. After that, you're on your own.
- Erroneous claim for refund or credit : 2017-07-07
- Accuracy-related penalty : 2017-07-07
- Applicable Rules : 2017-07-07
- Definition of Underpayment : 2017-07-07
- Determination : 2017-07-07
- Deduction for Deficiency Dividends : 2017-07-07
- Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax Interest v. No Interest Imposed : 2017-07-07
- Periods of Limitation on Suits Barred v. Not Barred : 2017-07-07
- Suspension of Statute of Li : 2017-07-07
- Claim Required for Dividend Deduction : 2017-07-07
- Interest and Addition to Tax : 2017-07-07
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