id,agency_id,title,docket_type,last_modified,object_id
IRS-2026-0034,IRS,Backup Withholding on Third Party Network Transactions (REG-112829-25),Rulemaking,2026-03-13T13:36:01Z,0b000064b9120c13
IRS-2026-0298,IRS,Trump Accounts (REG-117270-25),Rulemaking,2026-03-13T13:26:42Z,0b000064b9200045
IRS-2026-0133,IRS,Section 45Z Clean Fuel Production Credit (REG-121244-23),Rulemaking,2026-03-13T13:12:41Z,0b000064b918fee4
IRS-2026-0331,IRS,Guidance on Tax-Exempt Refunding Bonds (REG-117298-21),Rulemaking,2026-03-12T15:52:33Z,0b000064b920e834
IRS_FRDOC_0001,IRS,Agreements for Payment of Tax Liabilities in Installments.,Rulemaking,2026-03-12T12:55:24Z,0b0000648020d9ab
IRS-2025-0499,IRS,Notice of intent to issue regulations with respect to section 530A Trump accounts (Notice 2025-68),Nonrulemaking,2026-03-11T13:55:26Z,0b000064b90a9fb5
IRS-2025-0103,IRS,Determination of Line of Business for Purposes of No-Additional-Cost Service and Qualified Employee Discount Fringe Benefits (REG-132805-17),Rulemaking,2026-03-10T18:12:05Z,0b000064b8ee429b
IRS-2025-0335,IRS,"Expanded Availability of Health Savings Accounts under the One, Big, Beautiful Bill Act (OBBBA) (Notice 2026-5)",Nonrulemaking,2026-03-10T17:59:02Z,0b000064b9040640
IRS-2026-0067,IRS,Request for Comments on Electronic Furnishing of Certain Payee Statements (Notice 2026-4),Nonrulemaking,2026-03-10T16:47:48Z,0b000064b9175b5d
IRS-2026-0299,IRS,Trump Accounts Contribution Pilot Program (REG-117002-25),Rulemaking,2026-03-10T13:38:37Z,0b000064b9200049
IRS-2026-0232,IRS,Interim Guidance on Special Depreciation Allowance for Qualified Production Property (Notice 2026-16),Nonrulemaking,2026-03-10T13:17:44Z,0b000064b91e9314
IRS-2026-0265,IRS,Removal of Final Regulations Identifying Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest (REG-108921-25),Rulemaking,2026-03-10T13:01:14Z,0b000064b91f964d
IRS-2026-0266,IRS,Electronic Furnishing of Payee Statements Regarding Digital Asset Sales by Brokers (REG-105064-25),Rulemaking,2026-03-10T12:21:31Z,0b000064b91f96dc
IRS-2026-0002,IRS,Statutory Updates to Branded Prescription Drug Fee Regulations (REG-103430-24),Rulemaking,2026-03-04T13:29:41Z,0b000064b9114e59
IRS-2024-0046,IRS,Corporate Alternative Minimum Tax Applicable After 2022 (REG-112129-23),Rulemaking,2026-03-04T13:26:37Z,0b000064866fc110
IRS-2023-0063,IRS,Section 45X Advanced Manufacturing Production Credit (REG-107423-23),Rulemaking,2026-03-04T13:21:59Z,0b0000648633cbbb
IRS-2026-0199,IRS,Modifications to Rules for Computing Taxable Income or Loss and Foreign Currency Gain or Loss Under Section 987 (Notice 2026-17),Nonrulemaking,2026-03-02T16:53:17Z,0b000064b91d1cac
IRS-2026-0001,IRS,Car Loan Interest Deduction (REG-113515-25),Rulemaking,2026-02-27T19:41:21Z,0b000064b91151c3
IRS-2026-0166,IRS,Guidance to Apply Interim Safe Harbors for Purposes of Determining a Taxpayer’s Material Assistance from a Prohibited Foreign Entity; Other Prohibited Foreign Entity Guidance (Notice 2026-15),Nonrulemaking,2026-02-26T13:02:31Z,0b000064b91a6b2e
IRS-2025-0565,IRS,Transparency in Coverage (REG-107111-25),Rulemaking,2026-02-25T17:45:10Z,0b000064b9107fda
IRS-2023-0019,IRS,Section 30D New Clean Vehicle Credit (REG-120080-22),Rulemaking,2026-02-19T13:50:44Z,0b00006485952a46
IRS-2026-0134,IRS,Rev. Proc. 2026-13 (RP-118606-25),Nonrulemaking,2026-02-17T19:06:57Z,0b000064b919009e
IRS-2025-0532,IRS,Income of Foreign Governments and of International Organizations (REG-101952-24),Rulemaking,2026-02-17T14:30:02Z,0b000064b90d4e5e
IRS-2020-0042,IRS,Standards for Section 501(c)(3) Status of Limited Liability Companies (Notice 2021-56),Nonrulemaking,2026-02-13T17:31:37Z,0b0000648497e061
IRS-2025-0533,IRS,Updating Regulation References To Reflect Reorganizations at the Department of Justice and the Internal Revenue Service (REG-110519-25),Rulemaking,2026-02-13T17:07:41Z,0b000064b90d4e66
IRS-2024-0017,IRS,Excise Tax on Repurchase of Corporate Stock (REG-115710-22),Rulemaking,2026-02-13T13:39:30Z,0b000064864d2819
IRS-2024-0052,IRS,Energy Efficient Home Improvement Credit (REG-118264-23),Rulemaking,2026-02-10T16:14:38Z,0b000064867e49d4
IRS-2025-0367,IRS,Transition Rule for Applying 951(a)(2)(B) (Notice 2025-75),Nonrulemaking,2026-02-06T18:57:40Z,0b000064b9070d3f
IRS-2025-0268,IRS,Application of Section 250(b)(3)(A)(i)(VII) to Sales or Other Dispositions of Property (Notice 2025-78),Nonrulemaking,2026-02-04T20:47:36Z,0b000064b8fe1071
IRS-2025-0466,IRS,Request for Comments on Individual Tax Credit for Qualified Contributions to Scholarship Granting Organizations (Notice 2025-70),Nonrulemaking,2026-02-04T20:17:56Z,0b000064b908f3c5
IRS-2025-0400,IRS,Interim Guidance Regarding Interest on Loans Secured by Rural or Agricultural Real Property under Section 139L of the Internal Revenue Code (Notice 2025-71),Nonrulemaking,2026-01-28T18:26:48Z,0b000064b9084931
IRS-2024-0054,IRS,Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K (REG-116017-24),Rulemaking,2026-01-26T15:11:03Z,0b0000648682a935
IRS-2025-0433,IRS,Allocation of Foreign Income Taxes Resulting from the Repeal of Section 898(c)(2); Recognition of Pretransition Gain or Loss under Section 987 (Notice 2025-72),Nonrulemaking,2026-01-26T15:04:45Z,0b000064b908a02a
IRS-2024-0047,IRS,Tribal General Welfare Benefits (REG-106851-21),Rulemaking,2026-01-16T13:09:24Z,0b00006486731e49
IRS-2025-0600,IRS,"Poly(styrene-divinylbenzene-ethylvinylbenzene), with Styrene Content of Greater than 50% ((C8H8)x(C10H10)y(C10H12)z; x=2.02x1017, y=2.98x1016, z=7.35x1015)",Nonrulemaking,2026-01-14T15:55:06Z,0b000064b911461e
IRS-2025-0602,IRS,"Acrylate Monomer Synthetic Rubber in a Water Emulsion ((C5H8O2)x-(C7H12O2)y-(C6H10O3)z; x=537.29, y=664.03, z=223.59)",Nonrulemaking,2026-01-14T15:42:15Z,0b000064b91149c4
IRS-2025-0601,IRS,"Poly(styrene-divinylbenzene-ethylvinylbenzene), with Styrene Content of Less than 50% ((C8H8)x(C10H10)y(C10H12)z; x=7.64x1016, y=1.03x1017, z=2.28x1016)",Nonrulemaking,2026-01-14T15:35:04Z,0b000064b9114622
IRS-2025-0599,IRS,"Methyl Methacrylate-ethyl Methacrylate-methacrylic Acid Copolymer in a Styrene Solution ((C5H8O2)x-(C6H10O2)y-(C4H6O2)z-(C8H8)s; x=75.76, y=8.46, z=1, s=168.4)",Nonrulemaking,2026-01-14T15:19:53Z,0b000064b911461a
IRS-2025-0598,IRS,"Vinyl Acetate-crotonic Acid Copolymer in a Styrene Solution ((C4H6O2)x-(C4H6O2)y-(C8H8)s; x=99, y=1, s=124)",Nonrulemaking,2026-01-14T15:07:13Z,0b000064b911453b
IRS-2025-0002,IRS,Section 45Z Clean Fuel Production Credit; Request for Public Comments (Notice 2025-10) Section 45Z Clean Fuel Production Credit; Emissions Rates; Request for Comments (Notice 2025-11),Nonrulemaking,2026-01-02T15:05:47Z,0b000064868a0cd5
IRS-2025-0334,IRS,Domestically Controlled Qualified Investment Entities (REG-109742-25),Rulemaking,2025-12-22T15:13:51Z,0b000064b9042a1b
IRS-2025-0006,IRS,Base Erosion and Anti-Abuse Tax Rules for Qualified Derivative Payments on Securities Lending Transactions (REG-107895-24),Rulemaking,2025-12-18T13:13:38Z,0b000064868bbe51
IRS-2023-0014,IRS,Energy Community Bonus Credit Amounts under the Inflation Reduction Act of 2022 (Notice 2023-29),Nonrulemaking,2025-12-17T15:10:17Z,0b000064858a5761
IRS-2024-0051,IRS,Entities Wholly Owned by Indian Tribal Governments (REG-113628-21),Rulemaking,2025-12-17T13:31:47Z,0b000064867bcd53
IRS-2015-0054,IRS,Relief From Joint and Several Liability (REG-134219-08),Rulemaking,2025-12-15T17:10:03Z,0b00006481d7df19
IRS-2013-0022,IRS,Relief from Joint and Several Liability,Rulemaking,2025-12-15T17:08:46Z,0b000064813b30ae
IRS-2011-0037,IRS,Income of Foreign Governments and International Organizations,Rulemaking,2025-12-15T16:28:51Z,0b00006480f656e3
IRS-2025-0235,IRS,Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips (REG-110032-25),Rulemaking,2025-12-11T19:09:39Z,0b000064b8fbef50
IRS-2025-0012,IRS,Rev. Rul. 2025-4,Nonrulemaking,2025-12-11T13:49:32Z,0b000064868c2296
IRS-2025-0202,IRS,Additional Interim Guidance Simplifying the Application of the Corporate Alternative Minimum Tax (Notice 2025-49),Nonrulemaking,2025-12-09T14:12:23Z,0b000064b8f8dd80
IRS-2012-0010,IRS,Furnishing Identifying Number of Tax Return Preparer,Rulemaking,2025-12-02T15:34:39Z,0b00006480fb8074
IRS-2025-0059,IRS,Estate Tax Closing Letter User Fee Update (REG-107459-24),Rulemaking,2025-12-02T15:22:33Z,0b000064b8d94643
IRS-2025-0005,IRS,Section 45W Credit for Qualified Commercial Clean Vehicles (REG-123525-23),Rulemaking,2025-11-20T14:26:56Z,0b000064868bbe4d
IRS-2025-0036,IRS,Public Recommendations Invited on Items to be Included on the 2025-2026 Priority Guidance Plan (Notice 2025-19),Nonrulemaking,2025-11-20T14:24:07Z,0b00006486a6697f
IRS-2020-0039,IRS,"Additional Policy and Regulatory Revisions in Response to the COVID–19 Public Health Emergency
(REG-122462-20)",Rulemaking,2025-11-19T19:20:37Z,0b00006484956b4d
IRS-2025-0016,IRS,"Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m) (REG-118988-22)",Rulemaking,2025-11-18T16:47:08Z,0b000064868c6022
IRS-2024-0010,IRS,Proposed Rule Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships (REG-101552-24),Rulemaking,2025-11-13T14:14:28Z,0b00006486472dda
IRS-2025-0170,IRS,Application of Sections 897(d) and (e) to Certain Inbound Asset Reorganizations under Section 368(a)(1)(F); Stock Ownership Requirement under Section 368(a)(1)(F) (Notice 2025-45),Nonrulemaking,2025-11-13T14:11:25Z,0b000064b8f05dd7
IRS-2024-0045,IRS,Guidance on Clean Electricity Low- Income Communities Bonus Credit Amount Program (REG-108920-24),Rulemaking,2025-11-07T22:59:43Z,0b000064866bd3c4
IRS-2025-0171,IRS,Proposed Removal of the Disregarded Payment Loss Rules and Certain Recent Changes to the Dual Consolidated Loss Rules; Extension of Transition Relief (Notice 2025-44),Nonrulemaking,2025-11-04T18:11:26Z,0b000064b8f06f54
IRS-2025-0137,IRS,"Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Chloro-Isobutene-Isoprene Rubber (n=97.75, m=2.25) (PRESP-111346-25)",Nonrulemaking,2025-11-04T17:10:40Z,0b000064b8eed673
IRS-2025-0013,IRS,Pilot Program Changes to Fast Track Settlement (Announcement 2025-6),Nonrulemaking,2025-11-04T16:51:27Z,0b000064868c3223
IRS-2025-0301,IRS,Preparer Tax Identification Number (PTIN) User Fee Update (REG-108673-25),Rulemaking,2025-10-31T21:23:42Z,0b000064b8fe7731
IRS-2014-0024,IRS,"Method of Accounting for Gains and Losses on Shares in Certain Money
Market Funds; Broker Returns With Respect to Sales of Shares in Money
Market Funds (REG-107012-14)",Rulemaking,2025-10-31T21:09:52Z,0b000064817e80d6
IRS-2023-0013,IRS,Superfund Chemical Taxes (REG-105954-22),Rulemaking,2025-10-06T18:48:38Z,0b000064858841ec
IRS-2024-0024,IRS,Interest Capitalization Requirements for Improvements to Designated Property (REG-133850-13),Rulemaking,2025-10-03T13:10:05Z,0b00006486566e46
IRS-2015-0033,IRS,Extension of Time to File Certain Information Returns (REG-132075-14),Rulemaking,2025-10-01T16:14:11Z,0b00006481b76ba5
IRS-2025-0015,IRS,Multi-Year Reporting Requirements for Corporate Separations and Related Transactions (REG-116085-23),Rulemaking,2025-10-01T13:26:11Z,0b000064868c601e
IRS-2025-0017,IRS,"Guidance Regarding Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations (REG-112261-24)",Rulemaking,2025-10-01T13:21:19Z,0b000064868c6243
IRS-2024-0058,IRS,Previously Taxed Earnings and Profits and Related Basis Adjustments (REG-105479-18),Rulemaking,2025-10-01T13:19:39Z,0b000064868443cd
IRS-2022-0026,IRS,"Section 42, Low-Income Housing Credit Average Income Test Regulations (REG-113068-22)",Rulemaking,2025-10-01T13:04:09Z,0b000064854070e8
IRS-2025-0169,IRS,Returns Relating to Sales or Exchanges of Certain Partnership Interests (REG-108822-25),Rulemaking,2025-09-18T15:35:21Z,0b000064b8f073b3
IRS-2025-0003,IRS,Catch-Up Contributions (REG-101268-24),Rulemaking,2025-09-17T12:27:11Z,0b000064868b76a8
IRS-2024-0060,IRS,Accounting for Disregarded Transactions Between a Qualified Business Unit and Its Owner (REG-117213-24),Rulemaking,2025-09-08T12:37:53Z,0b00006486862578
IRS-2022-0028,IRS,Request for Comments on the Credit for Carbon Oxide Sequestration (Notice 2022-57),Nonrulemaking,2025-09-04T13:03:20Z,0b00006485481e75
IRS-2018-0009,IRS,"Disclosure of Returns and Return Information in Connection With Written Contracts or Agreements for the Acquisition of Property or Services for
Tax Administration Purposes (REG-129260-16)",Rulemaking,2025-09-03T12:56:17Z,0b000064830b0140
IRS-2025-0136,IRS,"Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Ethylene-Propylene-Dicyclopentadiene Rubber (m=73.18, n=26.53, o=0.29) (PRESP-111350-25)",Nonrulemaking,2025-08-15T13:50:34Z,0b000064b8eed66f
IRS-2025-0004,IRS,Source of Income From Cloud Transactions (REG-107420-24),Rulemaking,2025-08-07T17:51:11Z,0b000064868bc128
IRS-2023-0046,IRS,Preparer Tax Identification Number (PTIN) User Fee Update (REG-106203-23),Rulemaking,2025-07-31T13:47:00Z,0b00006486038cd0
IRS-2025-0070,IRS,Request for Comments on Applying the Characterization Rules in §§1.861-18 and 1.861-19 to All Provisions of the Internal Revenue Code (Notice 2025-6),Nonrulemaking,2025-07-23T15:31:42Z,0b000064b8e8c203
IRS-2025-0058,IRS,"Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Ethylene Propylene Diene (EPDM) Rubber (x=5134, y=2250, z=98)",Nonrulemaking,2025-07-21T19:46:59Z,0b000064b8d4be96
IRS-2022-0017,IRS,Resolution of Federal Tax Controversies by the Independent Office of Appeals (REG-125693-19),Rulemaking,2025-07-18T13:20:22Z,0b000064852f7071
IRS-2024-0063,IRS,Regulations Governing Practice Before the Internal Revenue Service (REG-116610-20),Rulemaking,2025-07-16T16:34:50Z,0b0000648688e918
IRS-2025-0037,IRS,Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Di-isobutylene,Nonrulemaking,2025-07-16T16:24:18Z,0b000064b8ce8d64
IRS-2025-0052,IRS,Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Isooctyl Alcohol,Nonrulemaking,2025-07-16T16:01:35Z,0b000064b8d1a025
IRS-2023-0041,IRS,Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions (REG-122793-19),Rulemaking,2025-07-11T15:14:55Z,0b00006485f0c69b
IRS-2019-0040,IRS,Regulations Under Section 382(h) Related to Built-In Gain and Loss (REG-125710-18),Rulemaking,2025-07-03T14:33:47Z,0b00006483f2c7e2
IRS-2023-0033,IRS,Federal Income Tax Consequences of Certain State Payments (Notice 2023-56),Nonrulemaking,2025-06-27T15:56:22Z,0b00006485c877f9
IRS-2025-0023,IRS,"Notice of Filing for Hydrogenated acrylonitrilebutadiene rubber (n=22.28, m= 38.86)",Nonrulemaking,2025-06-06T13:23:33Z,0b00006486a3d1e3
IRS-2025-0029,IRS,"Notice of Filing for Solution styrene-butadiene rubber (m=13.31; n=2.50), (PRESP-102575-25)",Nonrulemaking,2025-06-02T14:00:50Z,0b00006486a3d596
IRS-2025-0054,IRS,Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Neo Decanoic Acid,Nonrulemaking,2025-05-23T19:04:05Z,0b000064b8d4c4b8
IRS-2025-0057,IRS,Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Tri-lsoNonyl Tri-Mellitate,Nonrulemaking,2025-05-22T18:17:12Z,0b000064b8d4be92
IRS-2025-0056,IRS,Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Tridecyl Alcohol,Nonrulemaking,2025-05-22T18:09:06Z,0b000064b8d4be16
IRS-2025-0055,IRS,Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Nonene,Nonrulemaking,2025-05-22T17:43:52Z,0b000064b8d4c745
IRS-2016-0002,IRS,Applicability of Normal Retirement Age Regulations to Governmental Pension  (REG-147310-12),Rulemaking,2025-05-20T13:48:28Z,0b00006481e33046
IRS-2025-0053,IRS,Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Linear Nonyl Tri-Mellitate,Nonrulemaking,2025-05-16T16:42:11Z,0b000064b8d1a047
IRS-2025-0051,IRS,Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for IsoDecyl Benzoate,Nonrulemaking,2025-05-16T16:16:38Z,0b000064b8d1a009
IRS-2025-0050,IRS,Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Isodecyl Alcohol,Nonrulemaking,2025-05-16T16:01:47Z,0b000064b8d1a005
IRS-2025-0049,IRS,Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for DIPE-Di-isopropyl Ether,Nonrulemaking,2025-05-16T15:45:44Z,0b000064b8d19fde
IRS-2025-0048,IRS,Superfund Tax on Chemical Substances; Request To Modify List of Taxable Substances; Notice of Filing for Di-IsoNonyl Adipate,Nonrulemaking,2025-05-16T15:28:17Z,0b000064b8d19fbe