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from the top result below

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https://www.irs.gov/irb/2025-01_IRB
They may not be relied upon as authoritative interpretations

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https://www.irs.gov/publications/p17
This publication covers some subjects on which a court may have made a decision more favorable to taxpayers than the interpretation by the IRS

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https://www.irs.gov/publications/p519
519, such as legislation enacted after it was published, go to IRS

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https://www.irs.gov/node/49746
They may not be relied upon as authoritative interpretations

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https://www.irs.gov/instructions/iw7
If an ITIN is applied for on or before the due date of a return (including extensions) and the IRS issues an ITIN as a result of the application, the IRS will consider the ITIN as issued on or before the due date of the return