90 STAT. 1660 26 USC 993 °°*®-
PUBLIC LAW 94-455—OCT. 4, 1976 paragraph (2) of section 603(b) of the T a x Reduction Act of 1975 and the denominator of which is the amount of total gross receipts which are excluded from export gross receipts in the taxable year by reason of subparagraph (C) or (D) of paragraph (2) of section 993(c) (determined without regard to paragraph (2) of section 603(b) of the T a x Reduction Act of 1975).
TITLE XII—ADMINISTRATIVE PROVISIONS SEC. 1201. PUBLIC INSPECTION OF WRITTEN DETERMINATIONS BY INTERNAL REVENUE SERVICE. (a) REQUIREMENT T H A T W R I T T E N DETERMINATIONS B E O P E N TO
26 USC 6110. Regulations.
PUBLIC INSPECTION.—Subchapter B of chapter 61 (relating to miscellaneous provisions) is amended by redesignating section 6110 as 6111 and by inserting after section 6109 the following new section: "SEC. 6110. PUBLIC INSPECTION OF WRITTEN DETERMINATIONS. " (a) GENERAL KuLE.—Except as otherwise provided in this section, the text of any written determination and any background file document relating to such written determination shall be open to public inspection a t such place as the Secretary may by regulations prescribe. " (b) DEFiNmoNs.—For purposes of this section— " (1) W R I T T E N DETERMINATION.—The term ' w r i t t e n determina-
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tion' means a ruling, determination letter, o r technical advice memorandum. " (2) BACKGROUND FILE DOCUMENT.—The term ' b a c k g r o u n d file document' w i t h respect to a written determination includes the request for that written determination, any written material submitted in support of the request, and any communication (written or otherwise) between the I n t e r n a l Revenue Service and persons outside the I n t e r n a l Revenue Service i n connection with such written determination (other than any communication between the Department of Justice and the I n t e r n a l Revenue Service relating to a pending civil or criminal case or investigation) received before issuance of the written determination. " (3) REFERENCE AND GENERAL WRITTEN DETERMINATIONS.— " (A) REFERENCE WRITTEN DETERMINATION.—The term ' r e f -
erence written determination' means any written determination which has been determined by the Secretary to have significant reference value. " (B) GENERAL WRITTEN DETERMINATION.—The term 'gen-
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eral written determination' means any written determination other than a reference written determination. " (c) E X E M P T I O N S F R O M DISCLOSURE.—Before making any w r i t t e n
determination or background file document open or available to public inspection under subsection (a), the Secretary shall delete— " (1) the names, addresses, and other identifying details of the person to whom the written determination pertains and of any other person, other than a person with respect to,whom a notation is made under subsection (d)(1), identified in the written determination or any background file document; " (2) information specifically authorized under criteria established by an Executive order to be kept secret in the interest of national defense or foreign policy, and which is i n fact properly classified pursuant to such Executive o r d e r;
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