andrew-mitchel/private-letter-rulings

Private Letter Rulings Text of IRS Private Letter Rulings (and other written determinations [TAMs, CCAs, etc.]), covering 1999 through August 2026. The IRS publishes these as PDF files each week; these were converted to text using pdfminer, falling back to OCR via pytesseract where needed. Dataset Structure 45,401 rows, one per ruling. Columns: Column Type Description wd_number string 9-digit IRS written determination number: 4-digit year + 2-digit week… See the full description on the dataset page: https://huggingface.co/datasets/andrew-mitchel/private-letter-rulings.