dockets
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
1,631 rows where agency_id = "IRS" and docket_type = "Rulemaking" sorted by last_modified descending
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| 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 |
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CREATE TABLE dockets (
id TEXT PRIMARY KEY,
agency_id TEXT,
title TEXT,
docket_type TEXT,
last_modified TEXT,
object_id TEXT
);
CREATE INDEX idx_dockets_agency ON dockets(agency_id);
CREATE INDEX idx_dockets_type ON dockets(docket_type);