The IRS often releases revenue rulings, revenue procedures, and other technical tax guidance 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 "irs-drop" folder. Tax guidance Internal Revenue Bulletins Index of Applicable Federal Rates (AFR) Rulings Treasury Regulations Non-precedential materials Actions on Decisions Field Attorney Advice Information Letters Written Determinations IRS GuideWire Service To receive email alerts about the release of these advance items, subscribe to the IRS GuideWire Service. Once subscribed, you will receive an automated email message for each advance release containing a synopsis of the new guidance and a link to its full-text.
