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TREAS/IRS RIN: 1545-BD09 Publication ID: Fall 2016 
Title: Public Inspection of Written Determinations Under Section 6110 of the Internal Revenue Code (Temporary) 
Abstract: These temporary regulations will replace and update the existing regulation to include procedures for the public availability of Chief Counsel advice. The regulations also reflect changes to the organizational structure of the Internal Revenue Service and Office of Chief Counsel, changes to the Code, and technological advances related to the electronic availability of Internal Revenue Service documents to the public. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 301   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
Temporary Regulations  12/00/2016 
Additional Information: REG-113129-98 Drafting attorney: Deborah C. Lambert-Dean (202) 622-7950 Reviewing attorney: Donald Squires (202) 622-7950 Treasury attorney: Alexandra Minkovich (202) 622-3505 CC: PA: Branch 6
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-AX40 
Agency Contact:
Deborah C. Lambert-Dean
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5229,
Washington, DC 20224
Phone:202 622-7950
Fax:202 622-4520