{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s6110/b/3/A","label":"reference written determination","definition":"The term “reference written determination” means any written determination which has been determined by the Secretary to have significant reference value.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}