to move, Enter to open, Esc to close. Try 3.5.3, AC.L2-3.1.1, MFA or unmarked.

Written Determinations WDT

A CUI category in the Tax grouping of NARA's registry, CUI Specified, marked CUI//SP-WDT.

  • WDT
  • CUI//SP-WDT
  • Specified
  • Tax

NARA's description

CUI Registry · Written Determinations

Rulings, 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.

Verbatim from the registry entry, which NARA last reviewed on June 13, 2025. Fetched 2026-09-08.

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 authorityBasic or SpecifiedBannerSanctions
26 USC 6110SpecifiedCUI//SP-WDT26 USC 6110(j) 26 USC 7213 26 USC 7213A 26 USC 7431

Source: https://www.archives.gov/cui/registry/category-detail/written-determinations.