Advance Releases


The Service releases the full text of revenue rulings, revenue procedures, and other technical items in advance of publishing them in the Internal Revenue Bulletin (IRB). The public is encouraged to browse these advance releases; however, users should be aware that the online files of these releases adhere to a unique naming convention. For example, Revenue Ruling 2002-47 is listed as a file named "rr-02-47.pdf," Revenue Procedure 2002-45 is listed as a file named "rp-02-45.pdf," and Announcement 2002-49 is listed as a file named "a-02-49.pdf". Users should also note that when a revenue ruling, etc. is published in the IRB, the associated "advance" file is removed from the advance release listing.