US Tax Guidance

United States · updates: weekly · us-tax-guidance

The IRS Internal Revenue Bulletin’s interpretive guidance — revenue rulings, revenue procedures, notices and announcements — collected keyless from the Bulletin’s own weekly issues. One record is one constituent document, keyed by the citation practitioners actually use, carrying the bulletin’s own highlights synopsis, its effect-on-other-documents statement where the document states one, and the Service’s own precedential caveat on every record. Treasury Decisions and proposed regulations are excluded as verbatim Federal Register reprints, and the Office of Professional Responsibility’s disciplinary announcements are refused outright as registers of named individuals. Every record carries its source URL, fetch timestamp, HTTP status and the SHA-256 of both the raw response and the extracted record. Every release ships a manifest with every file’s SHA-256 and a Merkle root over every chunk hash, which the buyer can recompute from the downloaded files. record_id and chunk_id are stable across releases. Personal data is screened out inside the pipeline before any hash is computed.