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Regulatory dockets from Regulations.gov — containers for related documents and comments in a rulemaking proceeding.

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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docket_type 1

  • Rulemaking · 1,631 ✖

agency_id 1

  • IRS · 1,631 ✖
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);
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