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from the top result below
https://www.irs.gov/irb/2025-01_IRB
2024-4, 2024-1 IRB 160, relating to the types of advice the IRS provides to taxpayers on issues under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division, Employee Plans Rulings and Agreements, and the procedures that apply to requests for determination letters and private letter rulings
https://www.irs.gov/publications/p17
A citation to Your Federal Income Tax (2025) would be appropriate
https://www.irs.gov/publications/p519
519, such as legislation enacted after it was published, go to IRS
https://www.irs.gov/node/49746
INCOME TAX
Section 6103(l)(21) of the Code was enacted under the Patient Protection and Affordable Care Act, Public Law 111-148 (124 Stat
https://www.irs.gov/instructions/iw7
If you're making an estimated tax payment using Form 1040-ES or Form 1040-ES (NR) or filing an application for an extension of time to file using Form 4868, mail payments to the IRS with an estimated tax payment voucher or Form 4868 and complete all required information on the voucher except enter "ITIN TO BE