id,agency_id,docket_id,title,document_type,subtype,posted_date,posted_year,posted_month,comment_start_date,comment_end_date,last_modified,fr_doc_num,open_for_comment,withdrawn,object_id
IRS-2026-0134-0001,IRS,IRS-2026-0134,Rev Proc 2026-13,Other,,2026-02-17T05:00:00Z,2026,2,2026-02-17T05:00:00Z,2026-05-23T03:59:59Z,2026-02-18T00:07:14Z,,1,0,09000064b91b5dc2
IRS-2025-0018-0001,IRS,IRS-2025-0018,Rev Proc 2025-15,Other,,2025-02-14T05:00:00Z,2025,2,2025-02-14T05:00:00Z,2025-05-17T03:59:59Z,2025-02-14T15:25:20Z,,1,0,09000064869595d0
IRS-2023-0055-0001,IRS,IRS-2023-0055,Rev Proc 2023-37,Other,,2023-11-21T05:00:00Z,2023,11,2023-11-21T05:00:00Z,2024-11-21T04:59:59Z,2024-11-12T06:22:30Z,,1,0,09000064862a2c9a
IRS-2023-0018-0002,IRS,IRS-2023-0018,Rev Proc 2023-22 (2),Other,,2023-05-11T04:00:00Z,2023,5,2023-05-11T04:00:00Z,2023-06-20T03:59:59Z,2024-11-12T05:51:32Z,,1,0,09000064859f60e9
IRS-2023-0018-0001,IRS,IRS-2023-0018,Rev Proc 2023-22,Other,,2023-04-24T00:00:00Z,2023,4,,,2024-11-12T22:51:08Z,,0,1,090000648597b3e0
IRS-2022-0014-0001,IRS,IRS-2022-0014,Rev Proc 2023-18,Other,,2023-03-10T05:00:00Z,2023,3,2023-03-10T05:00:00Z,,2024-11-07T00:48:45Z,,1,0,090000648578cbbf
IRS-2022-0030-0001,IRS,IRS-2022-0030,Rev Proc. 2022-40,Other,,2022-11-07T05:00:00Z,2022,11,2022-11-07T05:00:00Z,2023-03-01T04:59:59Z,2024-11-07T00:44:28Z,,1,0,0900006485498354
IRS-2021-0011-0001,IRS,IRS-2021-0011,Rev. Proc. 2021-37,Other,,2021-09-01T04:00:00Z,2021,9,2021-09-01T04:00:00Z,2022-05-02T03:59:59Z,2024-11-12T23:33:31Z,,1,0,0900006484d371ac
IRS-2021-0010-0001,IRS,IRS-2021-0010,Revenue Procedure 2021-30,Other,,2021-07-14T04:00:00Z,2021,7,2021-07-14T04:00:00Z,2021-10-15T03:59:59Z,2024-11-12T23:32:52Z,,1,0,0900006484bf22f8
IRS-2020-0045-0001,IRS,IRS-2020-0045,Notice for SECURE Act Sections 102 and 103,Other,,2021-02-08T05:00:00Z,2021,2,2020-12-09T05:00:00Z,2021-02-09T04:59:59Z,2024-11-06T23:42:04Z,,1,0,0900006484990a5c
IRS-2020-0032-0001,IRS,IRS-2020-0032,Request for Comments Regarding Protection of ERISA § 205 Spousal Rights Under a Terminating § 403(b) Plan Funded Through the Use of Custodial Accounts,Other,,2020-11-05T05:00:00Z,2020,11,2020-11-05T05:00:00Z,2021-02-04T04:59:59Z,2024-11-12T23:24:16Z,,1,0,09000064848264fb
IRS-2020-0029-0001,IRS,IRS-2020-0029,ISDA Protocol for Interbank Offered Rates (Rev. Proc. 2020-44),Other,,2020-10-14T04:00:00Z,2020,10,2020-10-14T04:00:00Z,2023-01-01T04:59:59Z,2025-06-21T23:54:30Z,,1,0,090000648490a017
IRS-2020-0009-0001,IRS,IRS-2020-0009,Rev Proc 2020-33- Public Comments mf 5.26.20,Other,,2020-05-26T04:00:00Z,2020,5,2020-05-26T04:00:00Z,2020-10-14T03:59:59Z,2024-11-12T23:20:35Z,,1,0,09000064846755aa
IRS-2019-0019-0001,IRS,IRS-2019-0019,2019-2020 PGP Solicitation Notice Final (Notice 2019-30),Other,,2019-04-24T04:00:00Z,2019,4,2019-04-24T04:00:00Z,2019-06-08T03:59:59Z,2024-11-12T23:00:40Z,,1,0,0900006483bee488
IRS-2018-0044-0002,IRS,IRS-2018-0044,Notice-2019-06,Other,,2019-01-22T05:00:00Z,2019,1,2019-01-22T05:00:00Z,2019-02-23T04:59:59Z,2024-11-12T22:52:27Z,,1,0,0900006483a00012
IRS-2018-0043-0001,IRS,IRS-2018-0043,Rev. Proc. 2019-06 (mf 12 20 18),Other,,2018-12-20T05:00:00Z,2018,12,2018-12-20T05:00:00Z,2019-02-07T04:59:59Z,2024-11-12T22:52:47Z,,1,0,09000064839ba422
IRS-2018-0041-0001,IRS,IRS-2018-0041,Foreign Corporations: Previously Taxed Earnings and Profits                      (IRS-2018-0041)  Notice 2019-01,Other,,2018-12-14T05:00:00Z,2018,12,2018-12-14T05:00:00Z,2019-02-13T04:59:59Z,2024-11-12T22:52:32Z,,1,0,0900006483994405
IRS-2018-0038-0001,IRS,IRS-2018-0038,Parking Expenses for Qualified Transportation Fringes Under Section 274(a)(4) and Section 512(a)(7) of the Internal Revenue Code.,Other,,2018-12-10T05:00:00Z,2018,12,2018-12-10T05:00:00Z,2019-02-23T04:59:59Z,2024-11-12T22:53:20Z,,1,0,09000064839767db
IRS-2012-0051-1297,IRS,IRS-2012-0051,na,Other,,2014-07-01T00:00:00Z,2014,7,,,2014-07-01T18:26:19Z,,0,1,090000648177e9f9
IRS-2012-0051-0213,IRS,IRS-2012-0051,OCTA (George Saba),Other,,2013-02-11T00:00:00Z,2013,2,,,2014-01-17T21:39:39Z,,0,1,09000064811f2a7b
IRS-2012-0051-0214,IRS,IRS-2012-0051,Taxpayer (Mireille Torjman),Other,,2013-02-11T00:00:00Z,2013,2,,,2014-01-17T21:39:39Z,,0,1,09000064811f2a7c
IRS-2007-0109-0004,IRS,IRS-2007-0109,Regulations revising section 1.355-3,Other,NA,2008-01-23T05:00:00Z,2008,1,2008-01-23T05:00:00Z,,2014-01-18T17:25:39Z,,0,0,09000064803a0fbd
IRS-2007-0119-0001,IRS,IRS-2007-0119,Withholding & Reporting Obligations under 1441,Other,,2008-01-23T00:00:00Z,2008,1,,,2014-01-18T17:27:11Z,,0,1,09000064803a10a3
IRS-2007-0113-0014,IRS,IRS-2007-0113,Arbitrage Guidance for Tax- Exempt Bonds,Other,NA,2008-01-18T05:00:00Z,2008,1,2008-01-18T05:00:00Z,,2008-01-18T20:16:29Z,,0,0,090000648039db18
IRS-2007-0113-0013,IRS,IRS-2007-0113,Arbitrage Guidance for Tax- Exempt Bonds,Other,NA,2008-01-18T05:00:00Z,2008,1,2008-01-18T05:00:00Z,,2008-01-18T20:16:28Z,,0,0,090000648039db13
IRS-2007-0113-0011,IRS,IRS-2007-0113,Arbitrage Guidance for Tax- Exempt Bonds,Other,NA,2008-01-18T05:00:00Z,2008,1,2008-01-18T05:00:00Z,,2008-01-18T20:10:41Z,,0,0,090000648039daf9
IRS-2007-0113-0012,IRS,IRS-2007-0113,Arbitrage Guidance for Tax- Exempt Bonds,Other,NA,2008-01-18T05:00:00Z,2008,1,2008-01-18T05:00:00Z,,2008-01-18T20:16:28Z,,0,0,090000648039db11
IRS-2007-0052-0008,IRS,IRS-2007-0052,Employer Comparable Contributions to HSAs,Other,NA,2008-01-17T05:00:00Z,2008,1,2008-01-17T05:00:00Z,,2014-01-17T21:44:16Z,,0,0,090000648039d05f
IRS-2007-0145-0005,IRS,IRS-2007-0145,Automatic Contributions Arrangement,Other,NA,2008-01-16T05:00:00Z,2008,1,2008-01-16T05:00:00Z,,2008-01-16T20:00:15Z,,0,0,090000648039c22e
IRS-2007-0062-0029,IRS,IRS-2007-0062,Payout Requirements for Type III Supporting Organizations,Other,NA,2008-01-16T05:00:00Z,2008,1,2008-01-16T05:00:00Z,,2014-01-17T21:41:10Z,,0,0,090000648039bbfb
IRS-2007-0097-0012,IRS,IRS-2007-0097,Benefit restrictions for underfunded pension plans,Other,NA,2008-01-16T05:00:00Z,2008,1,2008-01-16T05:00:00Z,,2014-01-17T20:39:42Z,,0,0,090000648039c087
IRS-2007-0072-0006,IRS,IRS-2007-0072,Section 6011 Regulations,Other,NA,2008-01-16T05:00:00Z,2008,1,2008-01-16T05:00:00Z,,2008-01-16T19:03:05Z,,0,0,090000648039c161
IRS-2007-0112-0012,IRS,IRS-2007-0112,PATENTED TRANSACTIONS,Other,NA,2008-01-16T05:00:00Z,2008,1,2008-01-16T05:00:00Z,,2008-01-16T19:41:32Z,,0,0,090000648039c1ee
IRS-2007-0147-0001,IRS,IRS-2007-0147,Treatment of Certain Nuclear Decommissioning Funds,Other,,2008-01-15T00:00:00Z,2008,1,,,2014-01-17T21:42:21Z,,0,1,090000648039b4c4
IRS-2007-0062-0028,IRS,IRS-2007-0062,Payout with Respect to Type III Supporting Organizations,Other,NA,2008-01-05T05:00:00Z,2008,1,2008-01-05T05:00:00Z,,2014-01-17T20:41:16Z,,0,0,0900006480385a2f
IRS-2006-0041-0005,IRS,IRS-2006-0041,Allocation of Basis,Other,NA,2008-01-05T05:00:00Z,2008,1,2008-01-05T05:00:00Z,,2014-01-17T20:41:16Z,,0,0,0900006480385a26
IRS-2007-0113-0010,IRS,IRS-2007-0113,Arbitrage Guidance for Tax-Exempt Bonds,Other,NA,2008-01-05T05:00:00Z,2008,1,2008-01-05T05:00:00Z,,2008-01-08T12:42:09Z,,0,0,0900006480385a37
IRS-2007-0145-0003,IRS,IRS-2007-0145,automatic contribution arrangements,Other,NA,2008-01-04T05:00:00Z,2008,1,2008-01-04T05:00:00Z,,2008-01-08T12:42:10Z,,0,0,09000064803855b6
IRS-2007-0020-0006,IRS,IRS-2007-0020,Unified rule for loss on subsidiary stock: Request for an election,Other,NA,2008-01-04T05:00:00Z,2008,1,2008-01-04T05:00:00Z,,2014-01-17T21:44:13Z,,0,0,090000648038574f
IRS-2007-0112-0011,IRS,IRS-2007-0112,Patented Transactions,Other,NA,2008-01-04T05:00:00Z,2008,1,2008-01-04T05:00:00Z,,2008-01-08T12:42:09Z,,0,0,09000064803854d8
IRS-2007-0113-0002,IRS,IRS-2007-0113,Arbitrage Guidance for Tax-Exempt Bonds,Other,NA,2008-01-04T05:00:00Z,2008,1,2008-01-04T05:00:00Z,,2008-01-08T12:42:09Z,,0,0,090000648038560d
IRS-2007-0112-0002,IRS,IRS-2007-0112,Patented Transactions,Other,NA,2007-12-27T05:00:00Z,2007,12,2007-12-27T05:00:00Z,,2008-01-08T12:42:10Z,,0,0,090000648037f5a6
IRS-2007-0062-0027,IRS,IRS-2007-0062,Payout Requirements for Type III Supporting Organizations,Other,NA,2007-12-14T05:00:00Z,2007,12,2007-12-14T05:00:00Z,,2014-01-17T20:40:44Z,,0,0,090000648037a147
IRS-2007-0137-0003,IRS,IRS-2007-0137,Circular 230-Revisions to Section 10.34,Other,NA,2007-12-12T05:00:00Z,2007,12,2007-12-12T05:00:00Z,,2007-12-12T14:13:33Z,,0,0,0900006480378eec
IRS-2007-0097-0011,IRS,IRS-2007-0097,Benefit restrictions for underfunded pension plans,Other,NA,2007-12-11T05:00:00Z,2007,12,2007-12-11T05:00:00Z,,2014-01-17T21:44:11Z,,0,0,0900006480377ac9
IRS-2007-0062-0026,IRS,IRS-2007-0062,Payout Requirements for Type III Supporting Organizations,Other,NA,2007-12-07T05:00:00Z,2007,12,2007-12-07T05:00:00Z,,2014-01-18T17:27:00Z,,0,0,09000064803717d2
IRS-2007-0067-0013,IRS,IRS-2007-0067,Medical and Accident Insurance Benefits under qualified plans,Other,NA,2007-12-06T05:00:00Z,2007,12,2007-12-06T05:00:00Z,,2014-01-18T17:26:59Z,,0,0,0900006480371182
IRS-2007-0097-0010,IRS,IRS-2007-0097,Benefit restrictions for underfunded pension plans,Other,NA,2007-12-05T05:00:00Z,2007,12,2007-12-05T05:00:00Z,,2014-01-18T17:26:58Z,,0,0,090000648037054e
IRS-2007-0097-0009,IRS,IRS-2007-0097,Benefit restrictions for underfunded pension plans,Other,NA,2007-12-04T05:00:00Z,2007,12,2007-12-04T05:00:00Z,,2014-01-18T17:26:56Z,,0,0,090000648036fe69
IRS-2007-0068-0066,IRS,IRS-2007-0068,New proposed Section 125 Cafteria Plan,Other,NA,2007-12-04T05:00:00Z,2007,12,2007-12-04T05:00:00Z,,2014-01-18T17:26:56Z,,0,0,090000648036fe09
IRS-2007-0144-0001,IRS,IRS-2007-0144,Notification Requirement for Entities,Other,NA,2007-12-04T05:00:00Z,2007,12,2007-12-04T05:00:00Z,,2007-12-04T14:51:14Z,,0,0,090000648036fda0
IRS-2007-0097-0006,IRS,IRS-2007-0097,Benefit restrictions for underfunded pension plans,Other,NA,2007-12-03T05:00:00Z,2007,12,2007-12-03T05:00:00Z,,2014-01-18T17:24:24Z,,0,0,090000648036eb66
IRS-2007-0143-0001,IRS,IRS-2007-0143,Section 40A: Biodiesel Used As a Fuel,Other,NA,2007-12-03T05:00:00Z,2007,12,2007-12-03T05:00:00Z,,2007-12-03T18:56:05Z,,0,0,090000648036eac2
IRS-2007-0093-0004,IRS,IRS-2007-0093,Deductions for Entertainment Use of Business Aircraft,Other,NA,2007-11-30T05:00:00Z,2007,11,2007-11-30T05:00:00Z,,2012-08-01T16:07:51Z,,0,0,090000648036aca1
IRS-2007-0020-0003,IRS,IRS-2007-0020,Unified Rule for Loss on Subsidiary Stock,Other,NA,2007-11-30T05:00:00Z,2007,11,2007-11-30T05:00:00Z,,2014-01-17T20:37:19Z,,0,0,090000648036af5b
IRS-2007-0093-0003,IRS,IRS-2007-0093,Deductions for Entertainment Use of Business Aircraft,Other,NA,2007-11-30T05:00:00Z,2007,11,2007-11-30T05:00:00Z,,2012-08-01T16:06:27Z,,0,0,090000648036ac8e
IRS-2007-0142-0002,IRS,IRS-2007-0142,Section 1221(a)(4) Capital Asset Exclusion,Other,NA,2007-11-30T05:00:00Z,2007,11,2007-11-30T05:00:00Z,,2007-11-30T19:59:11Z,,0,0,090000648036b253
IRS-2007-0061-0004,IRS,IRS-2007-0061,Revising Section 403(b) Tax-Sheltered Annuity Contracts,Other,NA,2007-11-30T05:00:00Z,2007,11,2007-11-30T05:00:00Z,,2014-01-17T20:37:19Z,,0,0,090000648036aecb
IRS-2007-0041-0010,IRS,IRS-2007-0041,Section 2053 Post-Death,Other,NA,2007-11-29T05:00:00Z,2007,11,2007-11-29T05:00:00Z,,2007-11-29T17:03:38Z,,0,0,090000648036a554
IRS-2007-0098-0013,IRS,IRS-2007-0098,Section 67 Limitations on Trusts & Estates,Other,NA,2007-11-29T05:00:00Z,2007,11,2007-11-29T05:00:00Z,,2007-11-29T17:24:47Z,,0,0,090000648036a5c6
IRS-2007-0035-0001,IRS,IRS-2007-0035,Section 1367 Regarding Open Account Debt,Other,NA,2007-11-29T05:00:00Z,2007,11,2007-11-29T05:00:00Z,,2007-11-29T18:01:21Z,,0,0,090000648036a612
IRS-2007-0068-0057,IRS,IRS-2007-0068,New proposed Section 125 Cafteria Plan,Other,NA,2007-11-27T05:00:00Z,2007,11,2007-11-27T05:00:00Z,,2014-01-17T21:41:07Z,,0,0,0900006480369019
IRS-2007-0067-0009,IRS,IRS-2007-0067,Medical and Accident Insurance Benefits under qualified plans,Other,NA,2007-11-27T05:00:00Z,2007,11,2007-11-27T05:00:00Z,,2014-01-17T21:41:07Z,,0,0,0900006480369044
IRS-2007-0039-0001,IRS,IRS-2007-0039,Guidance on the Taxation of Certain Annuity Contracts,Other,NA,2007-11-27T05:00:00Z,2007,11,2007-11-27T05:00:00Z,,2014-01-18T17:26:55Z,,0,0,0900006480368cbc
IRS-2007-0065-0002,IRS,IRS-2007-0065,Disregarded entities; Employment and excise taxes,Other,NA,2007-11-21T05:00:00Z,2007,11,2007-11-21T05:00:00Z,,2007-11-21T14:28:51Z,,0,0,0900006480366e98
IRS-2007-0105-0005,IRS,IRS-2007-0105,Guidance under section 382 & built-in items under section 382(h)(6),Other,NA,2007-11-21T05:00:00Z,2007,11,2007-11-21T05:00:00Z,,2014-01-17T20:37:17Z,,0,0,09000064803672fd
IRS-2007-0048-0010,IRS,IRS-2007-0048,Mortality Tables for Single Employer Pension Plans,Other,NA,2007-11-21T05:00:00Z,2007,11,2007-11-21T05:00:00Z,,2014-01-18T17:26:54Z,,0,0,090000648036492a
IRS-2007-0106-0002,IRS,IRS-2007-0106,regulations regarding the taking rule for filing life/nonlife consolidated returns,Other,NA,2007-11-21T05:00:00Z,2007,11,2007-11-21T05:00:00Z,,2014-01-17T20:41:13Z,,0,0,0900006480366fc7
IRS-2007-0092-0002,IRS,IRS-2007-0092,Section 42 Utility allowances update,Other,NA,2007-11-21T05:00:00Z,2007,11,2007-11-21T05:00:00Z,,2014-01-17T21:43:38Z,,0,0,0900006480366eff
IRS-2007-0052-0006,IRS,IRS-2007-0052,Employer Comparable Contributions to HSAs,Other,NA,2007-11-21T05:00:00Z,2007,11,2007-11-21T05:00:00Z,,2014-01-18T17:26:55Z,,0,0,09000064803670be
IRS-2007-0048-0011,IRS,IRS-2007-0048,Mortality Tables for Single Employer Pension Plans,Other,,2007-11-21T00:00:00Z,2007,11,,,2014-01-17T21:44:09Z,,0,1,09000064803649ee
IRS-2007-0067-0005,IRS,IRS-2007-0067,Medical and Accident Insurance Benefits under qualified plans,Other,NA,2007-11-19T05:00:00Z,2007,11,2007-11-19T05:00:00Z,,2014-01-17T21:39:55Z,,0,0,0900006480365c4b
IRS-2007-0067-0008,IRS,IRS-2007-0067,Medical and Accident Insurance Benefits under qualified plans,Other,NA,2007-11-19T05:00:00Z,2007,11,2007-11-19T05:00:00Z,,2014-01-17T21:41:05Z,,0,0,0900006480365e06
IRS-2007-0137-0002,IRS,IRS-2007-0137,Circular 230 revisions to section 10.34,Other,NA,2007-11-16T05:00:00Z,2007,11,2007-11-16T05:00:00Z,,2007-11-16T16:21:15Z,,0,0,0900006480365279
IRS-2007-0068-0056,IRS,IRS-2007-0068,proposed section 125 cafeteria plan,Other,NA,2007-11-16T05:00:00Z,2007,11,2007-11-16T05:00:00Z,,2014-01-18T17:26:29Z,,0,0,090000648036524a
IRS-2007-0068-0055,IRS,IRS-2007-0068,Proposed Section 125 Cafeteria,Other,NA,2007-11-15T05:00:00Z,2007,11,2007-11-15T05:00:00Z,,2014-01-18T17:26:54Z,,0,0,09000064803648ef
IRS-2007-0043-0004,IRS,IRS-2007-0043,Application of Section 409A to Nonqualified Deferred Compensation Plans,Other,NA,2007-11-14T05:00:00Z,2007,11,2007-11-14T05:00:00Z,,2014-01-17T21:44:09Z,,0,0,0900006480363a58