Name (click for metadata and to rate record) Description Agency Subagency Categorysort descending
IRS Actions on Decisions An Action on Decision (AOD) is a formal memorandum prepared by the IRS Office of Chief Counsel that announces the future litigation position the IRS will take with regard to the court decision addressed by the AOD. TREAS IRS Law Enforcement, Courts, and Prisons
IRS Internal Revenue Bulletin The Internal Revenue Bulletin (IRB) is the authoritative instrument for announcing official rulings and procedures of the IRS and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest. TREAS IRS Law Enforcement, Courts, and Prisons
IRS General Counsel Memoranda The following list provides documents prepared by the Office of Chief Counsel that the Office has determined should be made available to the public, due to the nature of their subject matter. TREAS IRS Law Enforcement, Courts, and Prisons
IRS Private Letter Rulings and Technical Advice Memoranda Private Letter Rulings ("PLRs"), Technical Advice Memoranda ("TAMs") and Field Service Advice Memoranda ("FSAs") are taxpayer-specific rulings furnished by the IRS National Office in response to requests made by taxpayers and/or Service officials. It is important to note that, pursuant to 26 USC 6110(k)(3), such items cannot be used or cited as precedent. TREAS IRS Law Enforcement, Courts, and Prisons
IRS Written Determinations IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning. In general, there are three types of IRS written determinations: (1) Taxpayer-specific rulings or determinations are written memoranda furnished by the IRS National Office in response to requests by taxpayers under published annual guidelines. See Rev. Proc. 2008-1 and Rev.Proc. 2008-4 for more information about these guidelines. (2) Technical advice memoranda (TAM) are written memoranda furnished by the National Office of the IRS upon request of a district director or chief appeals officer pursuant to annual review procedures. See Rev. Proc. 2008-2 for more information about these procedures.<br /> (3) Chief Counsel Advice (CCA) materials are written advice or instructions prepared by the Office of Chief Counsel and issued to field or service center employees of the IRS or Office of Chief Counsel. See the Chief Counsel Advice Training Materials for more information about CCAs.IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC '§ 6110(k)(3) such items cannot be used or cited as precedent. TREAS IRS Law Enforcement, Courts, and Prisons
Individual Income and Tax Statistics, 1916-2005 Since 1916, the Internal Revenue Service (IRS) has been publishing income and tax statistics based on information reported on Federal tax returns filed by U.S. individual taxpayers. These publicly available, annual Statistics of Income (SOI) reports were created shortly after enactment of the modern income tax in 1913 TREAS IRS Population
Internal Revenue Collections by Type of Tax and State Internal Revenue Collections, by Type of Tax - Individual, Business, Estate and Gift, Excise, by State TREAS IRS Population
Tax Year 2007 County Income Data Contains selected individual income tax return data items classified by state and county. TREAS IRS Population
2007-2008 County-to-County Migration Inflow Contains all county level in-migration flows in the U.S. between Calendar Year 2007-2008. TREAS IRS Population
2007-2008 County-to-County Migration Outflow Contains all county level out-migration flows in the U.S. between Calendar Year 2007-2008. TREAS IRS Population