CUI Category: Written Determinations
Banner Marking: CUI//SP-WDT
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.
|Banner Format and Marking Notes:||
CUI//Category Marking//Limited Dissemination Control
Notes for Safeguarding, Dissemination and Sanction Authorities:
- 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
|26 USC 6110||Specified||CUI//SP-WDT|
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.