Determination Letter

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Define: Determination Letter

A determination letter is a written statement provided by EO Determinations to an organization. The determination letter applies established principles or precedents to a specific set of facts. It is issued only when a determination can be made based on clearly established rules in the statute, a tax treaty, or the regulations, or based on a conclusion in a revenue ruling, opinion, or court decision published in the Internal Revenue Bulletin (I.R.B.) that specifically answers the questions presented. See Sec. 3.04 of Rev. Proc. 2003-4 (updated annually).