Written Determinations WDT
A CUI category in the Tax grouping of NARA's registry, CUI Specified, marked CUI//SP-WDT.
NARA's description
CUI Registry · Written DeterminationsRulings, determination letters, technical advice memoranda or Chief Counsel Advice, as those terms are defined in Treasury Regulation 301.6110-2, which are made available for public inspection subject to the withholding of certain types of data as enumerated in Treasury Regulation 301-6110.
Markings
- Category marking
- WDT
- Banner marking
- CUI//SP-WDT
A banner reads CUI for Basic categories and CUI//SP-WDT for Specified ones, followed by any limited dissemination control such as NOFORN. How the marking rule works, verbatim from 32 CFR 2002.20.
Authorities
The law, regulation or Government-wide policy that makes this information CUI, and whether it does so as a Basic or a Specified authority.
| Safeguarding or dissemination authority | Basic or Specified | Banner | Sanctions |
|---|---|---|---|
| 26 USC 6110 | Specified | CUI//SP-WDT | 26 USC 6110(j) 26 USC 7213 26 USC 7213A 26 USC 7431 |
Source: https://www.archives.gov/cui/registry/category-detail/written-determinations.