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Department of the TreasuryInternal Revenue Service Washington, DC 20224Number: 202314002 Release Date: 4/7/2023Third Party Communication: None Date of Communication: Not ApplicableIndex Number: 7701.0000,
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What is section 6110 index?
Section 6110 index refers to the index of written determinations, including private letter rulings and technical advice memoranda, issued by the IRS.
Who is required to file section 6110 index?
Organizations and individuals that receive a private letter ruling or technical advice memorandum from the IRS are required to file the section 6110 index.
How to fill out section 6110 index?
To fill out the section 6110 index, you must provide basic details such as the taxpayer's name, the date of the document, the type of determination, and the IRS office that issued it.
What is the purpose of section 6110 index?
The purpose of the section 6110 index is to provide transparency and public access to the IRS's written determinations, helping taxpayers understand how the IRS interprets tax law.
What information must be reported on section 6110 index?
The section 6110 index must report information such as the description of the legal issue, identification numbers, document references, and the ruling or determination date.
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