id,filing_uuid,filing_type,registrant_name,registrant_id,client_name,filing_year,filing_period,issue_code,specific_issues,government_entities,income_amount,expense_amount,is_no_activity,is_termination,received_date
1165430,b6e8c19e-36dc-433e-a095-befdc73b1629,Q3,INTERNATIONAL BUSINESS MACHINES CORPORATION (IBM),19877,INTERNATIONAL BUSINESS MACHINES CORPORATION (IBM),2011,third_quarter,TEC,Proposed rulemaking under 21st Century Communications and Video Accessibility.,"Commerce, Dept of (DOC),Commodity Futures Trading Commission (CFTC),Defense, Dept of (DOD),Energy, Dept of,Environmental Protection Agency (EPA),Federal Communications Commission (FCC),Health & Human Services, Dept of (HHS),Homeland Security, Dept of (DHS),HOUSE OF REPRESENTATIVES,Labor, Dept of (DOL),Natl Security Agency (NSA),Patent & Trademark Office (PTO),Pension Benefit Guaranty Corporation (PBGC),Securities & Exchange Commission (SEC),SENATE,State, Dept of (DOS),Treasury, Dept of,U.S. Trade Representative (USTR)",,1090000,0,0,2011-10-20T11:00:03.247000-04:00
1165431,b6e8c19e-36dc-433e-a095-befdc73b1629,Q3,INTERNATIONAL BUSINESS MACHINES CORPORATION (IBM),19877,INTERNATIONAL BUSINESS MACHINES CORPORATION (IBM),2011,third_quarter,FIN,"Dodd-Frank Wall Street Reform:  Pay Ratio
Proposed Rulemaking:  Pension Swaps","Commerce, Dept of (DOC),Commodity Futures Trading Commission (CFTC),Defense, Dept of (DOD),Energy, Dept of,Environmental Protection Agency (EPA),Federal Communications Commission (FCC),Health & Human Services, Dept of (HHS),Homeland Security, Dept of (DHS),HOUSE OF REPRESENTATIVES,Labor, Dept of (DOL),Natl Security Agency (NSA),Patent & Trademark Office (PTO),Pension Benefit Guaranty Corporation (PBGC),Securities & Exchange Commission (SEC),SENATE,State, Dept of (DOS),Treasury, Dept of,U.S. Trade Representative (USTR)",,1090000,0,0,2011-10-20T11:00:03.247000-04:00
1165432,b6e8c19e-36dc-433e-a095-befdc73b1629,Q3,INTERNATIONAL BUSINESS MACHINES CORPORATION (IBM),19877,INTERNATIONAL BUSINESS MACHINES CORPORATION (IBM),2011,third_quarter,TAX,"U.S. international tax including deferral, foreign tax credits: H.R. 2735 ""Revise IRC to make permanent Section 954(c)6 CFC Look-through for related party payments; H.R. 749"" Revise IRC to make permanent active financing exemption Section 954 H.
Corporate tax reform: Support competitive corporate tax rate and competitive international tax system and competitive IP incentives. R&D tax credit (alternative simplified credit, ASC): S. 1577, ""Greater Research Opportunities with Tax Help Act;"" H.R. 942, ""The American Research and Competitiveness Act of 2011"".
Other Treasury and IRS regulations: Effects of proposal to tax excess returns on transfers of IP; pool foreign tax credits and restrictions on deferred interest deductions; H.R. 674, ""3% withholding tax on certain federal contracts"".
Bilateral income tax treaties: Treaties between US and Spain, Korea, Singapore, Brazil, India and China.
OECD guidelines and U.S. Treasury comments on taxation: Taxation of intangibles including services and software.
Employee-Related Tax Reform: H.R. 1864 ""Mobile Workforce Act"" 
Other: Tax issues as discussed in the Joint Select Committee on Deficit Reduction aka Supercommittee; H.R. 1439 ""Business Activity tax BATSA""","Commerce, Dept of (DOC),Commodity Futures Trading Commission (CFTC),Defense, Dept of (DOD),Energy, Dept of,Environmental Protection Agency (EPA),Federal Communications Commission (FCC),Health & Human Services, Dept of (HHS),Homeland Security, Dept of (DHS),HOUSE OF REPRESENTATIVES,Labor, Dept of (DOL),Natl Security Agency (NSA),Patent & Trademark Office (PTO),Pension Benefit Guaranty Corporation (PBGC),Securities & Exchange Commission (SEC),SENATE,State, Dept of (DOS),Treasury, Dept of,U.S. Trade Representative (USTR)",,1090000,0,0,2011-10-20T11:00:03.247000-04:00
1165433,b6e8c19e-36dc-433e-a095-befdc73b1629,Q3,INTERNATIONAL BUSINESS MACHINES CORPORATION (IBM),19877,INTERNATIONAL BUSINESS MACHINES CORPORATION (IBM),2011,third_quarter,LBR,"Fair Labor Standards Act.
Pension Provisions: Swaps issue; Investment advice; Fiduciary definition
Immigration Reform: Business Visa Issue
Competition Policy.","Commerce, Dept of (DOC),Commodity Futures Trading Commission (CFTC),Defense, Dept of (DOD),Energy, Dept of,Environmental Protection Agency (EPA),Federal Communications Commission (FCC),Health & Human Services, Dept of (HHS),Homeland Security, Dept of (DHS),HOUSE OF REPRESENTATIVES,Labor, Dept of (DOL),Natl Security Agency (NSA),Patent & Trademark Office (PTO),Pension Benefit Guaranty Corporation (PBGC),Securities & Exchange Commission (SEC),SENATE,State, Dept of (DOS),Treasury, Dept of,U.S. Trade Representative (USTR)",,1090000,0,0,2011-10-20T11:00:03.247000-04:00
1165434,b6e8c19e-36dc-433e-a095-befdc73b1629,Q3,INTERNATIONAL BUSINESS MACHINES CORPORATION (IBM),19877,INTERNATIONAL BUSINESS MACHINES CORPORATION (IBM),2011,third_quarter,TRD,"Government procurement: China and India market access issues.
Rare earth minerals, domestic supply, and China export restrictions.
Trade Agreements: Free Trade Agreements (South Korea, Colombia, and Panama) and digital economy agreements.
APEC-Innovation. WTO: ICT Trade Principles.
Bi-lateral trade issues and policy (China and India).
Export/Import Regulation Reform.
Digital Economy Trade Agreements.
Conflict Minerals.","Commerce, Dept of (DOC),Commodity Futures Trading Commission (CFTC),Defense, Dept of (DOD),Energy, Dept of,Environmental Protection Agency (EPA),Federal Communications Commission (FCC),Health & Human Services, Dept of (HHS),Homeland Security, Dept of (DHS),HOUSE OF REPRESENTATIVES,Labor, Dept of (DOL),Natl Security Agency (NSA),Patent & Trademark Office (PTO),Pension Benefit Guaranty Corporation (PBGC),Securities & Exchange Commission (SEC),SENATE,State, Dept of (DOS),Treasury, Dept of,U.S. Trade Representative (USTR)",,1090000,0,0,2011-10-20T11:00:03.247000-04:00
1165435,b6e8c19e-36dc-433e-a095-befdc73b1629,Q3,INTERNATIONAL BUSINESS MACHINES CORPORATION (IBM),19877,INTERNATIONAL BUSINESS MACHINES CORPORATION (IBM),2011,third_quarter,CPT,"H.R. 1249, the Leahy-Smith America Invents Act:  U.S. Patent and Trademark Office Funding.  
S. 968, Protect IP Act.","Commerce, Dept of (DOC),Commodity Futures Trading Commission (CFTC),Defense, Dept of (DOD),Energy, Dept of,Environmental Protection Agency (EPA),Federal Communications Commission (FCC),Health & Human Services, Dept of (HHS),Homeland Security, Dept of (DHS),HOUSE OF REPRESENTATIVES,Labor, Dept of (DOL),Natl Security Agency (NSA),Patent & Trademark Office (PTO),Pension Benefit Guaranty Corporation (PBGC),Securities & Exchange Commission (SEC),SENATE,State, Dept of (DOS),Treasury, Dept of,U.S. Trade Representative (USTR)",,1090000,0,0,2011-10-20T11:00:03.247000-04:00
1165436,b6e8c19e-36dc-433e-a095-befdc73b1629,Q3,INTERNATIONAL BUSINESS MACHINES CORPORATION (IBM),19877,INTERNATIONAL BUSINESS MACHINES CORPORATION (IBM),2011,third_quarter,HCR,The Patient Protection and Affordable Care Act - impact on IBM and its employees.,"Commerce, Dept of (DOC),Commodity Futures Trading Commission (CFTC),Defense, Dept of (DOD),Energy, Dept of,Environmental Protection Agency (EPA),Federal Communications Commission (FCC),Health & Human Services, Dept of (HHS),Homeland Security, Dept of (DHS),HOUSE OF REPRESENTATIVES,Labor, Dept of (DOL),Natl Security Agency (NSA),Patent & Trademark Office (PTO),Pension Benefit Guaranty Corporation (PBGC),Securities & Exchange Commission (SEC),SENATE,State, Dept of (DOS),Treasury, Dept of,U.S. Trade Representative (USTR)",,1090000,0,0,2011-10-20T11:00:03.247000-04:00
1165437,b6e8c19e-36dc-433e-a095-befdc73b1629,Q3,INTERNATIONAL BUSINESS MACHINES CORPORATION (IBM),19877,INTERNATIONAL BUSINESS MACHINES CORPORATION (IBM),2011,third_quarter,BUD,"Basic Research Funding for Dept. of Energy, Office of Science - High Performance Computing: FY 12 Appropriation for HPC.
Trusted Foundry.
Department of Defense Appropriations; DoD JLENS Program; H.R. 2219: USSOCOM; Defense law enforcement records management; records of conflict records management. Climate and Weather Records: NOAA, JPSS Program; H.R. 2596, S. 1572: climate records for modeling and client change mitigation.
GSA-Office of Government-Wide Policy budget for SAM integration project.
Passage of Debt-Ceiling Legislation, S. 365, S. 627, H. Res. 384, S. 635.","Commerce, Dept of (DOC),Commodity Futures Trading Commission (CFTC),Defense, Dept of (DOD),Energy, Dept of,Environmental Protection Agency (EPA),Federal Communications Commission (FCC),Health & Human Services, Dept of (HHS),Homeland Security, Dept of (DHS),HOUSE OF REPRESENTATIVES,Labor, Dept of (DOL),Natl Security Agency (NSA),Patent & Trademark Office (PTO),Pension Benefit Guaranty Corporation (PBGC),Securities & Exchange Commission (SEC),SENATE,State, Dept of (DOS),Treasury, Dept of,U.S. Trade Representative (USTR)",,1090000,0,0,2011-10-20T11:00:03.247000-04:00
1165438,b6e8c19e-36dc-433e-a095-befdc73b1629,Q3,INTERNATIONAL BUSINESS MACHINES CORPORATION (IBM),19877,INTERNATIONAL BUSINESS MACHINES CORPORATION (IBM),2011,third_quarter,ENV,EPA Green House Gas reporting rule for semiconductor facilities.,"Commerce, Dept of (DOC),Commodity Futures Trading Commission (CFTC),Defense, Dept of (DOD),Energy, Dept of,Environmental Protection Agency (EPA),Federal Communications Commission (FCC),Health & Human Services, Dept of (HHS),Homeland Security, Dept of (DHS),HOUSE OF REPRESENTATIVES,Labor, Dept of (DOL),Natl Security Agency (NSA),Patent & Trademark Office (PTO),Pension Benefit Guaranty Corporation (PBGC),Securities & Exchange Commission (SEC),SENATE,State, Dept of (DOS),Treasury, Dept of,U.S. Trade Representative (USTR)",,1090000,0,0,2011-10-20T11:00:03.247000-04:00
1165439,b6e8c19e-36dc-433e-a095-befdc73b1629,Q3,INTERNATIONAL BUSINESS MACHINES CORPORATION (IBM),19877,INTERNATIONAL BUSINESS MACHINES CORPORATION (IBM),2011,third_quarter,CPI,"Data security and breach notification:  S. 1151 Personal Data Privacy and Security Act of 2011; S. 1408 Data Breach Notification Act of 2011; S. 1535 Personal Data Protection and Breach Accountability Act of 2011; S. 1207 Data Security and Breach Notification Act of 2011; S. 1434 Data Security Act of 2011; H.R. 2577 SAFE Data Act.
Cybersecurity, acquisition reform and supply chain:  S. 1458 Intelligence Authorization Act for FY12 (Sec 309); H.R. 1892 Intelligence Authorization Act for FY 12 (Sec 308).
Cybersecurity-Implications for international trade: Response to Department of Commerce Green Paper on Cybersecurity, Innovation and the Internet Economy NOI; Response to White House Legislative Proposal.
Cloud computing.","Commerce, Dept of (DOC),Commodity Futures Trading Commission (CFTC),Defense, Dept of (DOD),Energy, Dept of,Environmental Protection Agency (EPA),Federal Communications Commission (FCC),Health & Human Services, Dept of (HHS),Homeland Security, Dept of (DHS),HOUSE OF REPRESENTATIVES,Labor, Dept of (DOL),Natl Security Agency (NSA),Patent & Trademark Office (PTO),Pension Benefit Guaranty Corporation (PBGC),Securities & Exchange Commission (SEC),SENATE,State, Dept of (DOS),Treasury, Dept of,U.S. Trade Representative (USTR)",,1090000,0,0,2011-10-20T11:00:03.247000-04:00