Written Determinations

Category Abbreviation:
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:



  • 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


26 USC 6110

Applicable DoD Policies