71794-027.301122.6110....1666811630_sub_f_16675... -

: Refers to 26 U.S. Code § 6110 , the law requiring the IRS to make written determinations open to public inspection after deleting identifying details.

This specific naming convention helps categorize and track legal determinations (such as Private Letter Rulings or Technical Advice Memorandums) while maintaining statutory redactions. 71794-027.301122.6110....1666811630_Sub_f_16675...

: A date marker representing November 30, 2022 (DDMMYY format). : Refers to 26 U

: Often denotes a "Submission" or "Sub-file" associated with the primary ruling, sometimes specifically a "f" (formal) or "forward" version in administrative tracking. : A date marker representing November 30, 2022

: A partial numeric identifier, which can sometimes refer to specific internal routing or serial codes. Context of Use

: A Unix timestamp corresponding to October 26, 2022, 19:13:50 UTC , likely indicating when the file was processed or generated.