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-2025-0103,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-2026-0299,IRS,Trump Accounts Contribution Pilot Program (REG-117002-25),Rulemaking,2026-03-10T13:38:37Z,0b000064b9200049
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-2026-0001,IRS,Car Loan Interest Deduction (REG-113515-25),Rulemaking,2026-02-27T19:41:21Z,0b000064b91151c3
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-2025-0532,IRS,Income of Foreign Governments and of International Organizations (REG-101952-24),Rulemaking,2026-02-17T14:30:02Z,0b000064b90d4e5e
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-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-2024-0047,IRS,Tribal General Welfare Benefits (REG-106851-21),Rulemaking,2026-01-16T13:09:24Z,0b00006486731e49
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-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-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-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-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-2025-0301,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-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-2025-0004,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-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-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-2016-0002,IRS,Applicability of Normal Retirement Age Regulations to Governmental Pension  (REG-147310-12),Rulemaking,2025-05-20T13:48:28Z,0b00006481e33046
IRS-2024-0011,IRS,Advance Notice of Third-Party Contacts (REG-117542-22),Rulemaking,2025-04-08T14:01:07Z,0b0000648648ef71
IRS-2025-0007,IRS,Automatic Enrollment Requirements Under Section 414A (REG-100669-24),Rulemaking,2025-04-04T11:45:26Z,0b000064868bbea8
IRS-2024-0064,IRS,"Revising Consolidated Return Regulations and Controlled Group of Corporations Regulations To Reflect Statutory Changes, Modernize Language, and Enhance Clarity (REG-134420-10)",Rulemaking,2025-03-31T14:44:39Z,0b00006486894977
IRS-2023-0054,IRS,Definition of Energy Property and Rules Applicable to the Energy Credit  (REG-132569-17),Rulemaking,2025-03-04T16:16:32Z,0b000064862a1d6d
IRS-2024-0059,IRS,Substantiation Requirements and Qualified Nonpersonal Use Vehicles (REG-106595-22),Rulemaking,2025-03-04T15:21:12Z,0b00006486846c34
IRS-2025-0001,IRS,Excise Tax on Designated Drugs (REG-115560-23),Rulemaking,2025-03-04T13:02:45Z,0b000064868984a9
IRS-2018-0030,IRS,Amount Determined Under Section 956 for Corporate United States Shareholders (REG-114540-18),Rulemaking,2025-02-21T08:42:23Z,0b0000648389acbf
IRS-2020-0016,IRS,Certain Medical Care Arrangements (REG-109755-19),Rulemaking,2025-02-19T11:47:57Z,0b000064846df8e0
IRS-2024-0049,IRS,Section 30C Alternative Fuel Vehicle Refueling Property Credit (REG-118269-23),Rulemaking,2025-02-19T07:46:57Z,0b0000648674d1bf
IRS-2020-0030,IRS,Guidance Under Section 1061 (REG-107213-18),Rulemaking,2025-02-11T11:42:19Z,0b0000648481c828
IRS-2024-0035,IRS,Rules Regarding Dual Consolidated Losses and the Treatment of Certain Disregarded Payments (REG-105128-23),Rulemaking,2025-02-03T11:35:55Z,0b00006486622f8d
IRS-2024-0028,IRS,Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest (REG-124593-23),Rulemaking,2025-02-03T11:29:36Z,0b000064865c10cf
IRS-2024-0032,IRS,Identification of Basket Contract Transactions as Listed Transactions (REG-102161-23),Rulemaking,2025-02-03T09:48:54Z,0b000064865ec8e6
IRS-2023-0066,IRS,Section 45V Credit for Production of Clean Hydrogen; Section 48(a)(15) Election To Treat Clean Hydrogen Production Facilities as Energy Property (REG-117631-23),Rulemaking,2025-01-28T12:06:38Z,0b000064863649b8
IRS-2023-0052,IRS,Income and Currency Gain or Loss With Respect to a Qualified Business Unit (REG-132422-17),Rulemaking,2025-01-24T09:50:36Z,0b00006486273810
IRS-2023-0025,IRS,Additional Guidance on Low-Income Communities Bonus Credit Program (REG-110412-23),Rulemaking,2025-01-21T12:08:58Z,0b00006485a9ea8d
IRS-2023-0042,IRS,Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements (REG-100908-23),Rulemaking,2025-01-17T12:25:52Z,0b00006485f52ea5
IRS-2023-0058,IRS,"Long-Term, Part-Time Employee Rules for Cash or Deferred Arrangements Under Section 401(k) (REG-104194-23)",Rulemaking,2025-01-17T12:23:26Z,0b000064862bc308
IRS-2024-0053,IRS,Enhancing Coverage of Preventive Services Under the Affordable Care Act (REG-110878-24),Rulemaking,2025-01-16T12:34:24Z,0b000064867e8b7f
IRS-2024-0026,IRS,Section 45Y Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit (REG-119283-23),Rulemaking,2025-01-15T14:07:31Z,0b0000648659297c
IRS-2015-0045,IRS,Guidance Under Section 2801 Regarding the Imposition of Tax on Certain Gifts and Bequests From Covered Expatriates (REG-112997-10),Rulemaking,2025-01-14T13:52:59Z,0b00006481c65db7
IRS-2023-0017,IRS,Micro-Captive Listed Transactions and Micro-Captive Transactions of Interest (REG-109309-22),Rulemaking,2025-01-14T13:41:36Z,0b0000648592fb5e
IRS-2019-0035,IRS,Classification of Cloud Transactions and Transactions Involving Digital Content (REG-130700-14),Rulemaking,2025-01-14T13:35:31Z,0b00006483e8dc42
IRS-2019-0006,IRS,Reissuance of State or Local Bonds (REG-141739-08),Rulemaking,2025-01-13T13:12:48Z,0b00006483a2b9da
IRS-2022-0039,IRS,Guidance on the Foreign Government Income Exemption and the Definition of Domestically Controlled Qualified Investment Entities (REG-100442-22),Rulemaking,2025-01-07T14:54:51Z,0b00006485569fba
IRS-2023-0006,IRS,Coverage of Certain Preventive Services Under the Affordable Care Act (REG-124930-21),Rulemaking,2024-12-30T08:54:16Z,0b000064856458b3
IRS-2023-0016,IRS,Rules for Supervisory Approval of Penalties (REG-121709-19),Rulemaking,2024-12-26T12:56:21Z,0b0000648592fd4f
IRS-2024-0048,IRS,Definition of the Term ‘‘Coverage Month’’ for Computing the Premium Tax Credit (REG-116787-23),Rulemaking,2024-12-18T11:09:04Z,0b00006486732302
IRS-2024-0030,IRS,Update of Regulations Regarding Payment of Tax by Commercially Acceptable Means (REG-120137-19),Rulemaking,2024-12-05T10:35:46Z,0b000064865d72d6
IRS-2014-0030,IRS,Section 752 and Related Party Rules (REG-136984-12),Rulemaking,2024-12-02T10:37:46Z,0b0000648185a664
IRS-2023-0012,IRS,Advanced Manufacturing Investment Credit (REG-120653-22),Rulemaking,2024-11-26T09:44:47Z,0b0000648586ec76
IRS-2024-0013,IRS,"Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce, including the Bureau of the Census, for Certain Statistical Purposes and Related Activities (REG-123376-22)",Rulemaking,2024-11-26T09:39:19Z,0b000064864a2a89
IRS-2023-0049,IRS,Modernizing Regulations on Sales of Seized Property (REG-127391-16),Rulemaking,2024-11-05T09:33:43Z,0b000064860ef85a
IRS-2024-0033,IRS,Required Minimum Distributions+ (REG-103529-23),Rulemaking,2024-11-01T07:55:44Z,0b000064865fb143
IRS-2024-0036,IRS,Guidance Regarding Elections Relating to Foreign Currency Gains and Losses (REG-111629-23),Rulemaking,2024-10-22T09:12:54Z,0b000064866573b6
IRS-2019-0025,IRS,Withholding on Certain Distributions Under Section 3405(a) and (b) (REG-132240-15),Rulemaking,2024-10-22T08:27:34Z,0b00006483cdc08c
IRS-2024-0037,IRS,Revising Qualified Domestic Trust Regulations Under Section 2056A To Update Outdated References and Procedures (REG-119683-22),Rulemaking,2024-10-16T12:37:29Z,0b0000648665a268
IRS-2023-0021,IRS,Section 367(d) Rules for Certain Repatriations of Intangible Property (REG-124064-19),Rulemaking,2024-10-10T08:28:19Z,0b000064859c1ac8
IRS-2022-0034,IRS,Syndicated Conservation Easement Transactions as Listed Transactions (REG-106134-22),Rulemaking,2024-10-08T08:40:13Z,0b000064855365ed
IRS-2023-0036,IRS,Requirements Related to the Mental Health Parity and Addiction Equity Act (REG-120727-21),Rulemaking,2024-09-24T08:16:44Z,0b00006485db7bac
IRS-2016-0010,IRS,Consistent Basis Reporting Between Estate and Person Acquiring Property From Decedent (REG-127923-15),Rulemaking,2024-09-19T08:18:50Z,0b00006481e904f1
IRS-2023-0056,IRS,Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations (REG-112916-23),Rulemaking,2024-08-30T14:41:38Z,0b000064862a54dc
IRS-2023-0029,IRS,Section 6417 Elective Payment of Applicable Credits (REG-101607-23),Rulemaking,2024-08-26T13:14:39Z,0b00006485bb10b7
IRS-2023-0047,IRS,Guidance Under Section 367(b) Related to Certain Triangular Reorganizations and Inbound Nonrecognition Transactions (REG-117614-14),Rulemaking,2024-08-26T13:14:34Z,0b0000648605992d
IRS-2016-0007,IRS,Requirements for Type I and Type III Supporting Organizations (REG-118867-10),Rulemaking,2024-08-26T13:14:30Z,0b00006481e7e682