Controlled Unclassified Information (CUI)

CUI Category: Written Determinations

Banner Marking: CUI//SP-WDT

Category Description:

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.

Category Marking: WDT
Banner Format and Marking Notes:
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Banner Format:

CUI//Category Marking//Limited Dissemination Control

 

Marking Notes:

  • The CUI Control Marking may consist of either the word “CONTROLLED” or the acronym “CUI”, depending on agency policy.
  • Category marking is optional when marking Basic CUI unless required by agency policy. Example: CUI//Limited Dissemination Control.
  • Category Marking preceded by "SP-" is required when marking Specified CUI. Example: CUI//SP-Category Marking//Limited Dissemination Control
  • Whether CUI is Basic or Specified is determined by the applicable Safeguarding and/or Dissemination Authority for a given instance of CUI.
  • Separate multiple Category Markings by a single forward slash (/) and list Category Markings alphabetically. Example: CUI//Category Marking A/Category Marking B//Limited Dissemination Control
  • Category Markings for Specified CUI precede Category Markings for Basic CUI. Example: CUI//SP-Category Marking/Category Marking//Limited Dissemination Control
  • Separate multiple Limited Dissemination Controls by a single forward slash (/). Example: CUI//Category Marking//Limited Dissemination Control/Limited Dissemination Control
  • Reference 32 CFR 2002.20, CUI Marking Handbook, Limited Dissemination Controls and individual agency policy for additional and specific marking guidelines

 

 

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Notes for Safeguarding, Dissemination and Sanction Authorities:

  • CUI Specified authorities include specific handling practices that differ from general CUI requirements. For Specified authorities, reference individual Safeguarding/Dissemination control citations for distinct requirements
  • Whether CUI is Basic or Specified is determined by the applicable Safeguarding and/or Dissemination Authority for that CUI.
  • Each "Safeguarding and/or Dissemination Authority" citation links to the statute, regulation or government-wide policy authorizing the control of that information as CUI.
  • Each "Sanctions" authority links to the statute, regulation or government-wide policy that includes penalties for CUI misuse of CUI for the associated "Safeguarding and/or Dissemination Authority" on the same line.
Safeguarding and/or Dissemination Authority Basic or
Specified
Banner Marking Sanctions
26 USC 6110 Specified CUI//SP-WDT

26 USC 6110(j)
26 USC 7213
26 USC 7213A
26 USC 7431

 

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Authority links are updated based on regular re-publication of the United States Code and Code of Federal Regulations, and the CUI Registry maintenance schedule.

 

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