This is the web page where IRS "written determinations" are listed.
These are Private Letter Rulings, Chief Counsel letters, and Technical
Advice Memoranda requested by taxpayers and IRS field representatives about issues that are unclear or involve special circumstances.
Just a brief look at a few of these rulings gives an extremely troubling glimpse into the mind bending and convoluted complexity of the IRS code. It is, very simply, complexity totally out of control.