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from the top result below
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
https://www.irs.gov/publications/p17
Until these differing interpretations are resolved by higher court decisions or in some other way, this publication will continue to present the interpretations by the IRS
https://www.irs.gov/publications/p519
citizens and can find more information in other IRS publications at IRS
https://www.irs.gov/node/49746
119 (2010)) to permit the disclosure of return information in order to determine a taxpayer’s eligibility in certain health insurance affordability programs
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