The IRS often releases revenue rulings, revenue procedures, and other technical tax items in advance of publishing them in the Internal Revenue Bulletin (IRB). The full contents of these advance items (or "early drops") are available for retrieval from the following folder:
http://www.irs.gov/pub/irs-drop/
The above folder's file names are based on the item's document type. For example, Announcement 2002-60 is "a-02-60," Notice 2002-50 is "n-02-50," Revenue Procedure 2002-40 is "rp-02-40" and Revenue Ruling 2002-30 is "rr-02-30."
Please note that these files are currently offered in the Adobe PDF format only, so they will require that you have an Adobe Reader installed on your computer to read them.
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Other Guidance:
Non-precedential Rulings or Advice:
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