<Ul> <Li> Revenue Rulings, Revenue Procedures, and various IRS pronouncements applicable to all taxpayers and published in the Internal Revenue Bulletin, which are binding on the IRS, </Li> <Li> Private letter rulings on specific issues, applicable only to the taxpayer who applied for the ruling, </Li> <Li> IRS Publications providing informal instruction to the public on tax matters, </Li> <Li> IRS forms and instructions, </Li> <Li> A comprehensive web site, and </Li> <Li> Informal (nonbinding) advice by telephone . </Li> </Ul> <Li> Revenue Rulings, Revenue Procedures, and various IRS pronouncements applicable to all taxpayers and published in the Internal Revenue Bulletin, which are binding on the IRS, </Li> <Li> Private letter rulings on specific issues, applicable only to the taxpayer who applied for the ruling, </Li> <Li> IRS Publications providing informal instruction to the public on tax matters, </Li>

Special interests and the adoption of the income tax in the united states