The IRS shares technical items in advance. Advance Releases Full texts of revenue rulings and procedures are available before Bulletin release. File Naming Revenue Ruling 2002-47 = "rr-02-47.pdf" Revenue Procedure 2002-45 = "rp-02-45.pdf" Announcement 2002-49 = "a-02-49.pdf" When published in the Bulletin, advance files are removed from the list.
