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These IRS Statements are available at https://www
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https://www.irs.gov/irb/2025-01_IRB
In those based on positions taken in rulings to taxpayers or technical advice to Service field offices, identifying details and information of a confidential nature are deleted to prevent unwarranted invasions of privacy and to comply with statutory requirements

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https://www.irs.gov/node/49746
This revenue procedure provides the exclusive simplified methods for taxpayers to request relief for late S corporation elections, ESBT elections, QSST elections, QSub elections, and late corporate classification elections which the taxpayer intended to take effect on the same date that the taxpayer intended that an S

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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/publications/p17
A citation to Your Federal Income Tax (2025) would be appropriate

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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