Category Abbreviation:  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.

Required Warning Statement:

Required Dissemination Control:

Authorities

Applicable DoD Policies

Examples

• Names, addresses, and other identifying details of the person to whom the written determination pertains
• Trade secrets and commercial or financial information obtained from a person and privileged or confidential