US Tax Written Determinations

United States · 更新: weekly · us-tax-determinations

IRS written determinations — private letter rulings, technical advice memoranda, chief counsel advice and field service advice, the taxpayer-specific rulings the Service is obliged to open to public inspection under I.R.C. §6110 and releases in a batch every Friday. Collected keyless from the IRS’s own written-determinations index at one request a second. One record is one determination, keyed by the number practitioners cite, carrying every Uniform Issue List code the index files it under with the publisher’s subject line for each, the release date, and the control number and document kind read from the document’s own header where it states them. The corpus is PDF-only, so every determination is extracted through measured quality gates: scanned documents with no text layer are refused and counted rather than shipped empty, and every record carries an extraction attestation naming the extractor, page count and yield. The weekly index documents are refused as tables of contents. The Service’s own caveat that a written determination may not be cited as precedent rides on every record. 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.