Release number 202407000 of 2024-02-16

• Date: 16 February 2024
• Year: 2024
• Record Number: 202407000
• UILC Number: 6110.00-00

Publication 1078

Issue: 02/16/2024

Section

6110

Index

Written

Determinations

Requested After

November 1, 1976

Department of the Treasury

Internal Revenue Service

The index is arranged by Code section with various

identifying subheadings.Each ruling, technical advice

memorandum, and Chief Counsel advice issued under

Code section 6110 is assigned a 9-digit reference number

which appears after the heading to which the ruling refers.

This number also appears on the ruling, technical advice

memorandum, or Chief Counsel advice itself and is to be

used when requesting copies of individual rulings,

technical advice memoranda, or Chief Counsel advice.

The index will be cumulated on a weekly basis.A new

index will be initiated each year.

Each ruling, technical advice memorandum, or Chief

Counsel advice contained in this publication is directed

only to the taxpayer who requested it or with respect to

whom it is issued.Section 6110(k)(3) of the Internal

Revenue Code provides that letter rulings, technical advice

memorandums, and Chief Counsel advice may not be

used or cited as precedent.

Any person having questions about this publication or

about section 6110 of the Code should contact the Chief,

Disclosure and Litigation Support Branch,

CC:PA:LPD:DLS, Room 5201, 1111 Constitution Avenue

N.W., Washington, DC 20224; (202) 317-6840.

UNMATCHED TRANSACTIONS

540000201326001

168 3600201646001

2010 0400201612004 201701001

408A 0000201204027

4191 0000201520006

7803 0201201520008

9100 3500201612004 201701001

9411 0500201520004

1

Section 1Tax Imposed1.00-00

• Joint Returns and Surviving Spouses1.02-00

201830012

• Unearned Income of Minor Children1.10-00

201729001

• Maximum Capital Gains Rate1.11-00

201515001

Section 2Definitions and Special Rules2.00-00

• Certain Married Individuals Living Apart2.03-00

201334041

Section 23Credit for Adoption Expenses23.00-00

201413009

• Qualified Adoption Expenses - In General23.01-00

• Domestic Re-Adoption After Final Foreign Adoption23.01-03

201509037

Section 25Interest on Certain Home Mortgages (Credit for)25.00-00

201931001 202140013

Section 25AHope and Lifetime Learning Credits25A.00-00

201509030

Section 32(Former Section 43 Redesignated Section 32) Earned Income Credit32.00-00

201931008

Section 34Certain Users of Gasoline and Special Fuels34.00-00

201203015

Section 38General Business Credit38.00-00

201310001 201548006 201640010

Section 39Carryback and Carryforward of Unused Credits39.00-00

201548006

Section 40Alcohol Used as Fuel40.00-00

201203015

Section 41Credit for Increasing Research Activities41.00-00

201423023 201650012 201718011 202327015

Section 42Low-Income Housing Credit42.00-00

201206002 201218006 201223005 201243011 201311007 201324014 201338010

201352009 201429005 201431001 201436046 201441002 201444013 201451018

201501005 201505037 201516061 201518011 201527017 201535003 201539020

201552012 201606018 201606021 201606022 201606023 201606026 201616007

201724005 201742020 201813005 201832002 202015016 202033001 202050013

202144014 202144015 202202002 202236002 202244012 202251006 202313005

202343031 202346007 202350013

• Qualified Basis42.03-00

201515007

• Responsibilities of Housing Credit Agencies42.13-00

• Qualified Allocation Plan42.13-01

201527017

• Secretary's Authority to Provide Regulations42.14-00

• Correction of Administrative Errors and Omissions42.14-01

201237013 201342003

1