{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s6110/b/1/A","label":"written determination","definition":"The term “written determination” means a ruling, determination letter, technical advice memorandum, or Chief Counsel advice.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}