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withdrawn,object_id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-2026-0331-0001,IRS,IRS-2026-0331,Guidance: Tax-Exempt Refunding Bonds,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2026-03-12T04:00:00Z,2026,3,2026-03-12T04:00:00Z,2026-05-12T03:59:59Z,2026-03-12T19:56:32Z,2026-04798,1,0,09000064b920b742
IRS-2026-0298-0001,IRS,IRS-2026-0298,Trump Accounts (REG-117270-25),Proposed Rule,Notice of Proposed Rulemaking (NPRM),2026-03-09T04:00:00Z,2026,3,2026-03-09T04:00:00Z,2026-05-09T03:59:59Z,2026-03-13T09:00:25Z,2026-04533,1,0,09000064b920083a
IRS-2026-0299-0001,IRS,IRS-2026-0299,Trump Accounts Contribution Pilot Program (REG-117002-25),Proposed Rule,Notice of Proposed Rulemaking (NPRM),2026-03-09T04:00:00Z,2026,3,2026-03-09T04:00:00Z,2026-04-09T03:59:59Z,2026-03-10T21:04:29Z,2026-04534,1,0,09000064b91f9925
IRS-2026-0266-0001,IRS,IRS-2026-0266,Electronic Furnishing of Payee Statements Regarding Digital Asset Sales by Brokers,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2026-03-06T05:00:00Z,2026,3,2026-03-06T05:00:00Z,2026-05-06T03:59:59Z,2026-03-08T09:00:05Z,2026-04431,1,0,09000064b91f848e
IRS-2026-0265-0001,IRS,IRS-2026-0265,Removal of Final Regulations Identifying Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2026-03-06T05:00:00Z,2026,3,2026-03-06T05:00:00Z,2026-04-07T03:59:59Z,2026-03-10T09:00:14Z,2026-04432,1,0,09000064b91f841a
IRS-2025-0565-0002,IRS,IRS-2025-0565,Transparency in Coverage,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2026-02-25T05:00:00Z,2026,2,2026-02-25T05:00:00Z,2026-02-25T04:59:59Z,2026-02-25T22:45:47Z,2026-03798,0,0,09000064b91d5d26
IRS-2025-0533-0004,IRS,IRS-2025-0533,Updating Regulation References to Reflect Reorganizations at the Department of Justice and the Internal Revenue Service,Proposed Rule,Correction,2026-02-13T05:00:00Z,2026,2,2026-02-13T05:00:00Z,,2026-02-13T22:07:42Z,C1-2025-22825,0,0,09000064b91aa73a
IRS-2026-0133-0001,IRS,IRS-2026-0133,Section 45Z Clean Fuel Production Credit,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2026-02-04T05:00:00Z,2026,2,2026-02-04T05:00:00Z,2026-04-07T03:59:59Z,2026-03-14T09:00:09Z,2026-02246,1,0,09000064b919012a
IRS-2026-0034-0001,IRS,IRS-2026-0034,Backup Withholding on Third Party Network Transactions,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2026-01-09T05:00:00Z,2026,1,2026-01-09T05:00:00Z,2026-03-11T03:59:59Z,2026-03-10T21:04:30Z,2026-00254,1,0,09000064b9120368
IRS-2026-0002-0002,IRS,IRS-2026-0002,REG-103430-24 NPRM,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2026-01-02T05:00:00Z,2026,1,2026-01-02T05:00:00Z,2026-03-04T04:59:59Z,2026-01-31T13:13:01Z,,1,0,09000064b9115a01
IRS-2026-0001-0002,IRS,IRS-2026-0001,REG-113515-25 NPRM NOH,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2026-01-02T05:00:00Z,2026,1,2026-01-02T05:00:00Z,2026-02-03T04:59:59Z,2026-02-20T20:29:58Z,,1,0,09000064b9115a27
IRS-2026-0001-0001,IRS,IRS-2026-0001,Car Loan Interest Deduction,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2026-01-02T05:00:00Z,2026,1,2026-01-02T05:00:00Z,2026-02-03T04:59:59Z,2026-02-28T10:00:12Z,2025-24154,0,0,09000064b9114fb8
IRS-2026-0002-0001,IRS,IRS-2026-0002,Branded Prescription Drug Fee Regulations,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2026-01-02T05:00:00Z,2026,1,2026-01-02T05:00:00Z,2026-03-04T04:59:59Z,2026-03-04T10:00:17Z,2025-24153,0,0,09000064b911590a
IRS-2025-0565-0001,IRS,IRS-2025-0565,Transparency in Coverage,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2025-12-23T05:00:00Z,2025,12,2025-12-23T05:00:00Z,2025-12-23T04:59:59Z,2025-12-23T21:45:12Z,2025-23693,0,0,09000064b91065e0
IRS-2013-0022-0008,IRS,IRS-2013-0022,Relief from Joint and Several Liability,Proposed Rule,Withdrawal,2025-12-15T05:00:00Z,2025,12,2025-12-15T05:00:00Z,,2025-12-15T22:08:46Z,2025-22788,0,0,09000064b90d341b
IRS-2015-0054-0009,IRS,IRS-2015-0054,Relief from Joint and Several Liability,Proposed Rule,Withdrawal,2025-12-15T05:00:00Z,2025,12,2025-12-15T05:00:00Z,,2025-12-15T22:10:03Z,2025-22788,0,0,09000064b90d361a
IRS-2025-0532-0001,IRS,IRS-2025-0532,Income of Foreign Governments and of International Organizations,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2025-12-15T05:00:00Z,2025,12,2025-12-15T05:00:00Z,2026-02-14T04:59:59Z,2026-02-14T13:16:58Z,2025-22775,0,0,09000064b90d3418
IRS-2015-0054-0008,IRS,IRS-2015-0054,Updating Regulation References to Reflect Reorganizations at the Department of Justice and the Internal Revenue Service,Proposed Rule,,2025-12-15T05:00:00Z,2025,12,,,2025-12-15T22:02:51Z,,0,1,09000064b90d0bab
IRS-2013-0022-0007,IRS,IRS-2013-0022,Updating Regulation References to Reflect Reorganizations at the Department of Justice and the Internal Revenue Service,Proposed Rule,,2025-12-15T05:00:00Z,2025,12,,,2025-12-15T22:02:01Z,,0,1,09000064b90d32cd
IRS-2025-0533-0001,IRS,IRS-2025-0533,Updating Regulation References to Reflect Reorganizations at the Department of Justice and the Internal Revenue Service,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2025-12-15T05:00:00Z,2025,12,2025-12-15T05:00:00Z,2026-01-15T04:59:59Z,2026-01-17T13:21:34Z,2025-22825,0,0,09000064b90d0bac
IRS-2012-0010-0009,IRS,IRS-2012-0010,Furnishing Identifying Number of Tax Return Preparer; Withdrawal,Proposed Rule,Withdrawal,2025-11-28T05:00:00Z,2025,11,2025-11-28T05:00:00Z,,2025-12-02T20:34:39Z,2025-21581,0,0,09000064b90a1ecc
IRS-2025-0235-0322,IRS,IRS-2025-0235,Occupations that Customarily and Regularly Received Tips; Definition of Qualified Tips,Proposed Rule,Notice of Hearing,2025-10-23T04:00:00Z,2025,10,2025-10-23T04:00:00Z,,2025-11-13T21:57:41Z,2025-19634,0,0,09000064b9041f12
IRS-2025-0334-0001,IRS,IRS-2025-0334,Domestically Controlled Qualified Investment Entities,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2025-10-21T04:00:00Z,2025,10,2025-10-21T04:00:00Z,2025-12-23T04:59:59Z,2025-12-22T10:00:16Z,2025-19625,1,0,09000064b9041f0a
IRS-2025-0015-0003,IRS,IRS-2025-0015,"Guidance: Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations; Multi-Year Reporting Requirements for Corporate Separations and Related Transactions; Withdrawal",Proposed Rule,Withdrawal,2025-10-01T04:00:00Z,2025,10,2025-10-01T04:00:00Z,,2025-10-01T17:26:11Z,2025-19018,0,0,09000064b8fecb81
IRS-2024-0058-0021,IRS,IRS-2024-0058,Previously Taxed Earnings and Profits and Related Basis Adjustments; Hearing Cancellation,Proposed Rule,Notice of Hearing,2025-09-30T04:00:00Z,2025,9,2025-09-30T04:00:00Z,,2025-10-01T17:19:40Z,2025-18984,0,0,09000064b8fe7d5f
IRS-2025-0301-0001,IRS,IRS-2025-0301,Preparer Tax Identification Number User Fee Update,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2025-09-30T04:00:00Z,2025,9,2025-09-30T04:00:00Z,2025-10-31T03:59:59Z,2025-10-31T09:00:11Z,2025-19037,1,0,09000064b8fe7a5d
IRS-2025-0017-0010,IRS,IRS-2025-0017,"Guidance: Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations; Multi-Year Reporting Requirements for Corporate Separations and Related Transactions; Withdrawal",Proposed Rule,Withdrawal,2025-09-30T04:00:00Z,2025,9,2025-09-30T04:00:00Z,,2025-10-01T17:21:20Z,2025-19018,0,0,09000064b8fe793a
IRS-2025-0235-0001,IRS,IRS-2025-0235,Occupations that Customarily and Regularly Received Tips; Definition of Qualified Tips,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2025-09-22T04:00:00Z,2025,9,2025-09-22T04:00:00Z,2025-10-23T03:59:59Z,2025-12-12T10:00:13Z,2025-18278,0,0,09000064b8fd1718
IRS-2024-0058-0017,IRS,IRS-2024-0058,Previously Taxed Earnings and Profits and Related Basis Adjustments: Hearing,Proposed Rule,Notice of Hearing,2025-09-08T04:00:00Z,2025,9,2025-09-08T04:00:00Z,2025-09-23T03:59:59Z,2025-09-23T09:00:35Z,2025-17204,0,0,09000064b8f529e6
IRS-2018-0009-0002,IRS,IRS-2018-0009,Disclosure of Returns and Return Information in Connection with Written Contracts or Agreements for the Acquisition of Property or Services for Tax Administration Purposes; Withdrawal,Proposed Rule,Withdrawal,2025-09-03T04:00:00Z,2025,9,2025-09-03T04:00:00Z,,2025-09-03T16:56:17Z,2025-16866,0,0,09000064b8f38d46
IRS-2025-0169-0001,IRS,IRS-2025-0169,Returns Relating to Sales or Exchanges of Certain Partnership Interests,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2025-08-19T04:00:00Z,2025,8,2025-08-19T04:00:00Z,2025-09-19T03:59:59Z,2025-09-19T09:01:21Z,2025-15750,1,0,09000064b8f07256
IRS-2025-0103-0001,IRS,IRS-2025-0103,Determination: Line of Business for Purposes of No-Additional-Cost Service and Qualified Employee Discount Fringe Benefits,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2025-08-06T04:00:00Z,2025,8,2025-08-06T04:00:00Z,2025-11-05T04:59:59Z,2026-03-09T09:00:25Z,2025-14883,1,0,09000064b8ee52f9
IRS-2019-0040-0036,IRS,IRS-2019-0040,Regulations under Section 382(h) Related to Built-In Gain and Loss; Withdrawal,Proposed Rule,Withdrawal,2025-07-02T04:00:00Z,2025,7,2025-07-02T04:00:00Z,,2025-07-03T18:33:48Z,2025-12193,0,0,09000064b8e4b420
IRS-2025-0059-0005,IRS,IRS-2025-0059,Estate Tax Closing Letter User Fee Update,Proposed Rule,Correction,2025-06-24T04:00:00Z,2025,6,2025-06-24T04:00:00Z,,2025-06-24T17:23:50Z,C1-2025-08929,0,0,09000064b8e295bd
IRS-2025-0004-0015,IRS,IRS-2025-0004,"Hearings, Meetings, Proceedings, etc.: Source of Income from Cloud Transactions",Proposed Rule,Notice of Hearing,2025-06-03T04:00:00Z,2025,6,2025-06-03T04:00:00Z,2025-06-18T03:59:59Z,2025-06-19T09:00:15Z,2025-09981,0,0,09000064b8dd40cb
IRS_FRDOC_0001-2324,IRS,IRS_FRDOC_0001,Request for Information: Prescription Drug Machine-Readable File Requirement in the Transparency in Coverage Final Rule,Proposed Rule,Request for Comment,2025-06-02T04:00:00Z,2025,6,2025-06-02T04:00:00Z,2025-06-02T03:59:59Z,2025-06-06T16:29:30Z,2025-09858,0,0,09000064b8dceb25
IRS-2025-0059-0001,IRS,IRS-2025-0059,Estate Tax Closing Letter User Fee Update,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2025-05-20T04:00:00Z,2025,5,2025-05-20T04:00:00Z,2025-07-22T03:59:59Z,2025-10-11T14:14:05Z,2025-08929,0,0,09000064b8d8f4ae
IRS-2024-0058-0010,IRS,IRS-2024-0058,Previously Taxed Earnings and Profits and Related Basis Adjustments,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2025-05-16T00:00:00Z,2025,5,2025-05-16T00:00:00Z,,2025-05-21T21:58:47Z,2025-08743,0,0,09000064b8d62a5c
IRS-2025-0005-0022,IRS,IRS-2025-0005,Section 45W Credit for Qualified Commercial Clean Vehicles,Proposed Rule,Notice of Hearing,2025-04-15T04:00:00Z,2025,4,2025-04-15T04:00:00Z,,2025-04-17T13:14:08Z,2025-06377,0,0,0900006486a927d1
IRS-2025-0017-0007,IRS,IRS-2025-0017,"Guidance: Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations; Technical Correction",Proposed Rule,Correction,2025-03-24T04:00:00Z,2025,3,2025-03-24T04:00:00Z,,2025-03-28T18:13:11Z,2025-04757,0,0,0900006486a29034
IRS-2024-0049-0041,IRS,IRS-2024-0049,"Hearings, Meetings, Proceedings, etc.: Section 30C Alternative Fuel Vehicle Refueling Property Credit; Cancellation",Proposed Rule,Notice of Hearing,2025-02-14T05:00:00Z,2025,2,2025-02-14T05:00:00Z,,2025-02-19T12:46:58Z,2025-02606,0,0,0900006486958dbd
IRS-2024-0054-0005,IRS,IRS-2024-0054,"Hearings, Meetings, Proceedings, etc.: Administrative Requirements for an Election to Exclude Applicable Unincorporated Organizations from the Application of Subchapter K",Proposed Rule,Public Hearing,2025-02-05T05:00:00Z,2025,2,2025-02-05T05:00:00Z,,2025-02-05T17:22:54Z,2025-02251,0,0,09000064869336c6
IRS-2025-0016-0001,IRS,IRS-2025-0016,"Certain Employee Remuneration in Excess of 1,000,000 Dollars under Internal Revenue Code",Proposed Rule,Notice of Proposed Rulemaking (NPRM),2025-01-16T05:00:00Z,2025,1,2025-01-16T05:00:00Z,2025-03-18T03:59:59Z,2025-11-19T10:00:06Z,2025-00728,1,0,09000064868c9efc
IRS-2025-0017-0001,IRS,IRS-2025-0017,"Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations",Proposed Rule,Notice of Proposed Rulemaking (NPRM),2025-01-16T05:00:00Z,2025,1,2025-01-16T05:00:00Z,2025-03-18T03:59:59Z,2025-07-22T09:00:12Z,2025-00321,1,0,09000064868c9d94
IRS-2025-0015-0001,IRS,IRS-2025-0015,Multi-Year Reporting Requirements for Corporate Separations and Related Transactions,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2025-01-16T05:00:00Z,2025,1,2025-01-16T05:00:00Z,2025-03-18T03:59:59Z,2025-02-23T02:00:49Z,2025-00312,1,0,09000064868c9ef7
IRS-2025-0006-0001,IRS,IRS-2025-0006,Base Erosion and Anti-Abuse Tax Rules for Qualified Derivative Payments on Securities Lending Transactions,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2025-01-14T05:00:00Z,2025,1,2025-01-14T05:00:00Z,2025-04-15T03:59:59Z,2025-04-14T01:00:25Z,2025-00186,1,0,09000064868bb3e0
IRS-2025-0004-0001,IRS,IRS-2025-0004,Source of Income from Cloud Transactions,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2025-01-14T05:00:00Z,2025,1,2025-01-14T05:00:00Z,2025-04-15T03:59:59Z,2025-08-08T09:01:25Z,2024-31373,1,0,09000064868bb2b0
IRS-2025-0007-0001,IRS,IRS-2025-0007,Automatic Enrollment Requirements under Section 414A,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2025-01-14T05:00:00Z,2025,1,2025-01-14T05:00:00Z,2025-03-18T03:59:59Z,2025-04-03T01:00:25Z,2025-00501,1,0,09000064868bb429
IRS-2025-0005-0001,IRS,IRS-2025-0005,Credit for Qualified Commercial Clean Vehicles,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2025-01-14T05:00:00Z,2025,1,2025-01-14T05:00:00Z,2025-03-18T03:59:59Z,2025-11-20T10:00:14Z,2025-00256,1,0,09000064868bb331
IRS-2025-0003-0001,IRS,IRS-2025-0003,Catch-Up Contributions,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2025-01-13T05:00:00Z,2025,1,2025-01-13T05:00:00Z,2025-03-15T03:59:59Z,2025-07-02T09:00:32Z,2025-00350,1,0,09000064868b6756
IRS-2024-0049-0040,IRS,IRS-2024-0049,Section 30C Alternative Fuel Vehicle Refueling Property Credit; Hearing,Proposed Rule,Notice of Hearing,2025-01-06T05:00:00Z,2025,1,2025-01-06T05:00:00Z,,2025-01-06T15:03:34Z,2024-31233,0,0,090000648689e9fe
IRS-2025-0001-0001,IRS,IRS-2025-0001,Excise Tax on Designated Drugs,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2025-01-02T05:00:00Z,2025,1,2025-01-02T05:00:00Z,2025-03-04T04:59:59Z,2025-03-04T02:00:53Z,,1,0,0900006486898751
IRS-2025-0001-0002,IRS,IRS-2025-0001,Excise Tax on Designated Drugs,Proposed Rule,,2025-01-02T00:00:00Z,2025,1,,,2025-01-02T16:27:48Z,,0,1,0900006486898854
IRS-2024-0064-0001,IRS,IRS-2024-0064,"Revising Consolidated Return Regulations and Controlled Group of Corporations Regulations to Reflect Statutory Changes, Modernize Language, and Enhance Clarity",Proposed Rule,Notice of Proposed Rulemaking (NPRM),2024-12-30T05:00:00Z,2024,12,2024-12-30T05:00:00Z,2025-04-01T03:59:59Z,2025-04-01T01:00:37Z,2024-29481,0,0,09000064868952b3
IRS-2023-0006-0020,IRS,IRS-2023-0006,Coverage of Certain Preventive Services under the Affordable Care Act,Proposed Rule,Withdrawal,2024-12-30T05:00:00Z,2024,12,2024-12-30T05:00:00Z,,2024-12-30T13:54:17Z,2024-31239,0,0,090000648689506d
IRS-2024-0046-0027,IRS,IRS-2024-0046,Corporate Alternative Minimum Tax Applicable after 2022; Technical Correction,Proposed Rule,Correction,2024-12-26T05:00:00Z,2024,12,2024-12-26T05:00:00Z,,2025-01-10T16:42:03Z,2024-29958,0,0,090000648688c650
IRS-2024-0063-0001,IRS,IRS-2024-0063,REG-116610-20 NPRM NOH Withdrawal of NPRM,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2024-12-26T05:00:00Z,2024,12,2024-12-26T05:00:00Z,2025-02-25T04:59:59Z,2025-03-16T03:40:15Z,,0,0,090000648688cb2d
IRS-2024-0063-0002,IRS,IRS-2024-0063,Regulations Governing Practice Before the Internal Revenue Service,Proposed Rule,,2024-12-26T05:00:00Z,2024,12,2024-12-26T05:00:00Z,2025-02-25T04:59:59Z,2025-07-17T09:00:21Z,2024-29371,0,0,090000648688baa8
IRS-2024-0059-0002,IRS,IRS-2024-0059,Substantiation Requirements and Qualified Nonpersonal Use Vehicles; Correction,Proposed Rule,Correction,2024-12-23T05:00:00Z,2024,12,2024-12-23T05:00:00Z,,2024-12-23T13:54:42Z,2024-30280,0,0,09000064868869b4
IRS-2024-0054-0002,IRS,IRS-2024-0054,Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K; Correction,Proposed Rule,Correction,2024-12-18T05:00:00Z,2024,12,2024-12-18T05:00:00Z,2025-01-22T04:59:59Z,2025-01-14T20:40:20Z,2024-29653,0,0,090000648687b7c7
IRS-2024-0060-0001,IRS,IRS-2024-0060,Accounting for Disregarded Transactions between a Qualified Business Unit and Its Owner,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2024-12-11T05:00:00Z,2024,12,2024-12-11T05:00:00Z,2025-03-12T03:59:59Z,2025-09-06T09:00:11Z,2024-28371,1,0,0900006486862151
IRS-2024-0030-0012,IRS,IRS-2024-0030,"Hearings, Meetings, Proceedings, etc.: Payment of Tax by Commercially Acceptable Means; Cancellation",Proposed Rule,Notice of Hearing,2024-12-05T05:00:00Z,2024,12,2024-12-05T05:00:00Z,,2024-12-05T15:35:46Z,2024-28462,0,0,0900006486849bb1
IRS-2024-0048-0011,IRS,IRS-2024-0048,"Hearings, Meetings, Proceedings, etc.: Definition of the Term `Coverage Month' for Computing the Premium Tax Credit",Proposed Rule,Notice of Hearing,2024-12-04T05:00:00Z,2024,12,2024-12-04T05:00:00Z,,2024-12-04T13:16:53Z,2024-28358,0,0,09000064868487b7
IRS-2024-0046-0012,IRS,IRS-2024-0046,Corporate Alternative Minimum Tax Applicable After 2022,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2024-12-04T05:00:00Z,2024,12,2024-12-04T05:00:00Z,2025-01-17T04:59:59Z,2026-02-20T20:29:45Z,2024-28217,1,0,09000064868487f8
IRS-2024-0059-0001,IRS,IRS-2024-0059,Substantiation Requirements and Qualified Nonpersonal Use Vehicles,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2024-12-03T05:00:00Z,2024,12,2024-12-03T05:00:00Z,2025-03-04T04:59:59Z,2025-03-04T02:00:55Z,2024-28040,1,0,0900006486846f30
IRS-2024-0058-0001,IRS,IRS-2024-0058,Previously Taxed Earnings and Profits and Related Basis Adjustments,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2024-12-02T05:00:00Z,2024,12,2024-12-02T05:00:00Z,2025-07-15T03:59:59Z,2025-09-07T09:00:06Z,2024-27227,1,0,0900006486843dd5
IRS-2024-0054-0001,IRS,IRS-2024-0054,Administrative Requirements for an Election to Exclude Applicable Unincorporated Organizations from the Application of Subchapter K,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2024-11-20T05:00:00Z,2024,11,2024-11-20T05:00:00Z,2025-01-22T04:59:59Z,2026-01-31T12:54:03Z,2024-26962,1,0,0900006486829fde
IRS-2024-0035-0020,IRS,IRS-2024-0035,"Hearings, Meetings, Proceedings, etc.: Dual Consolidated Losses and the Treatment of Certain Disregarded Payments",Proposed Rule,Public Hearing,2024-11-08T05:00:00Z,2024,11,2024-11-08T05:00:00Z,,2024-11-12T15:04:35Z,2024-26030,0,0,0900006486809506
IRS-2024-0053-0001,IRS,IRS-2024-0053,Enhancing Coverage of Preventive Services under the Affordable Care Act,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2024-10-28T04:00:00Z,2024,10,2024-10-28T04:00:00Z,2024-10-28T03:59:59Z,2025-01-16T19:05:18Z,2024-24675,0,0,09000064867e8808
IRS-2024-0052-0001,IRS,IRS-2024-0052,Energy Efficient Home Improvement Credit,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2024-10-25T04:00:00Z,2024,10,2024-10-25T04:00:00Z,2024-12-25T04:59:59Z,2026-02-14T12:57:27Z,2024-24110,1,0,09000064867e371b
IRS-2024-0030-0011,IRS,IRS-2024-0030,"Hearings, Meetings, Proceedings, etc.: Payment of Tax by Commercially Acceptable Means",Proposed Rule,Public Hearing,2024-10-18T04:00:00Z,2024,10,2024-10-18T04:00:00Z,,2024-10-18T13:14:21Z,2024-23972,0,0,09000064867d7409
IRS-2024-0051-0001,IRS,IRS-2024-0051,Entities Wholly Owned by Indian Tribal Governments,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2024-10-09T04:00:00Z,2024,10,2024-10-09T04:00:00Z,2025-01-08T04:59:59Z,2025-09-19T09:01:16Z,2024-23142,1,0,09000064867bb8fe
IRS-2024-0045-0005,IRS,IRS-2024-0045,Guidance: Clean Electricity Low-Income Communities Bonus Credit Amount Program; Correction,Proposed Rule,Correction,2024-09-23T04:00:00Z,2024,9,2024-09-23T04:00:00Z,,2024-09-24T12:35:34Z,2024-21639,0,0,090000648676a02c
IRS-2024-0049-0001,IRS,IRS-2024-0049,Alternative Fuel Vehicle Refueling Property Credit,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2024-09-19T04:00:00Z,2024,9,2024-09-19T04:00:00Z,2024-11-19T04:59:59Z,2025-01-14T20:44:55Z,2024-20748,1,0,090000648674cc02
IRS-2024-0048-0001,IRS,IRS-2024-0048,Definition of the Term `Coverage Month' for Computing the Premium Tax Credit,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2024-09-17T04:00:00Z,2024,9,2024-09-17T04:00:00Z,2024-11-02T03:59:59Z,2025-01-14T20:45:58Z,2024-20758,1,0,090000648672f810
IRS-2024-0032-0005,IRS,IRS-2024-0032,Identification of Basket Contract Transactions as Listed Transactions; Hearing Cancellation,Proposed Rule,Hearings,2024-09-17T04:00:00Z,2024,9,2024-09-17T04:00:00Z,,2024-09-17T15:43:31Z,2024-21039,0,0,090000648672f69c
IRS-2024-0047-0001,IRS,IRS-2024-0047,Tribal General Welfare Benefits,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2024-09-17T04:00:00Z,2024,9,2024-09-17T04:00:00Z,2024-12-17T04:59:59Z,2025-02-04T02:01:15Z,2024-20826,1,0,090000648672f7a0
IRS-2024-0046-0001,IRS,IRS-2024-0046,Corporate Alternative Minimum Tax Applicable after 2022,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2024-09-13T04:00:00Z,2024,9,2024-09-13T04:00:00Z,2025-01-17T04:59:59Z,2026-03-04T10:00:15Z,2024-20089,1,0,09000064866fa7b4
IRS-2024-0030-0008,IRS,IRS-2024-0030,Payment of Tax by Commercially Acceptable Means,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2024-09-05T04:00:00Z,2024,9,2024-09-05T04:00:00Z,2024-09-05T03:59:59Z,2024-09-05T16:31:09Z,2024-19854,0,0,09000064866c2b9b
IRS-2024-0036-0003,IRS,IRS-2024-0036,Guidance Regarding Elections Relating to Foreign Currency Gains and Losses; Correction,Proposed Rule,Correction,2024-09-04T04:00:00Z,2024,9,2024-09-04T04:00:00Z,2024-10-19T03:59:59Z,2024-09-04T15:24:33Z,2024-19792,0,0,09000064866bfad5
IRS-2024-0045-0001,IRS,IRS-2024-0045,Guidance: Clean Electricity Low-Income Communities Bonus Credit Amount Program,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2024-09-03T04:00:00Z,2024,9,2024-09-03T04:00:00Z,2024-10-04T03:59:59Z,2025-11-05T10:00:14Z,2024-19617,1,0,09000064866bd560
IRS-2024-0035-0003,IRS,IRS-2024-0035,Rules Regarding Dual Consolidated Losses and the Treatment of Certain Disregarded Payments; Correction,Proposed Rule,Correction,2024-09-03T04:00:00Z,2024,9,2024-09-03T04:00:00Z,,2024-09-04T14:57:29Z,2024-19027,0,0,09000064866bd624
IRS-2024-0036-0002,IRS,IRS-2024-0036,Guidance Regarding Elections Relating to Foreign Currency Gains and Losses,Proposed Rule,Correction,2024-08-30T04:00:00Z,2024,8,2024-08-30T04:00:00Z,,2024-08-30T18:42:40Z,C1-2024-18281,0,0,09000064866b56d8
IRS-2024-0037-0001,IRS,IRS-2024-0037,Qualified Domestic Trust Regulations,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2024-08-21T04:00:00Z,2024,8,2024-08-21T04:00:00Z,2024-10-25T03:59:59Z,2024-11-12T22:40:24Z,2024-18437,1,0,09000064866596c5
IRS-2024-0036-0001,IRS,IRS-2024-0036,Guidance: Elections Relating to Foreign Currency Gains and Losses,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2024-08-20T04:00:00Z,2024,8,2024-08-20T04:00:00Z,2024-10-19T03:59:59Z,2024-11-12T22:40:19Z,2024-18281,1,0,09000064866564a8
IRS-2024-0035-0001,IRS,IRS-2024-0035,Dual Consolidated Losses and the Treatment of Certain Disregarded Payments,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2024-08-07T04:00:00Z,2024,8,2024-08-07T04:00:00Z,2024-10-08T03:59:59Z,2025-02-04T02:01:12Z,2024-16665,1,0,090000648662260a
IRS-2024-0024-0004,IRS,IRS-2024-0024,Interest Capitalization Requirements for Improvements to Designated Property; Correction,Proposed Rule,Correction,2024-07-24T04:00:00Z,2024,7,2024-07-24T04:00:00Z,2024-07-16T03:59:59Z,2024-07-24T16:01:46Z,2024-16214,0,0,0900006486604500
IRS-2024-0028-0002,IRS,IRS-2024-0028,Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest; Correction,Proposed Rule,Correction,2024-07-24T04:00:00Z,2024,7,2024-07-24T04:00:00Z,2024-08-20T03:59:59Z,2024-08-21T01:00:56Z,2024-15719,0,0,0900006486604543
IRS-2024-0033-0001,IRS,IRS-2024-0033,Required Minimum Distributions,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2024-07-19T04:00:00Z,2024,7,2024-07-19T04:00:00Z,2024-09-18T03:59:59Z,2024-11-02T01:01:19Z,2024-14543,0,0,09000064865fa4f1
IRS-2024-0026-0007,IRS,IRS-2024-0026,Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit; Correction,Proposed Rule,Correction,2024-07-18T04:00:00Z,2024,7,2024-07-18T04:00:00Z,,2024-07-18T15:51:42Z,2024-15718,0,0,09000064865f8333
IRS-2024-0017-0024,IRS,IRS-2024-0017,Excise Tax on Repurchase of Corporate Stock,Proposed Rule,Notice of Hearing,2024-07-18T04:00:00Z,2024,7,2024-07-18T04:00:00Z,2024-08-10T03:59:59Z,2026-02-14T12:52:08Z,2024-15717,1,0,09000064865f7ce8
IRS-2024-0032-0001,IRS,IRS-2024-0032,Identification of Basket Contract Transactions as Listed Transactions,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2024-07-12T04:00:00Z,2024,7,2024-07-12T04:00:00Z,2024-09-11T03:59:59Z,2025-02-03T02:00:50Z,2024-14787,1,0,09000064865eacb6
IRS-2024-0030-0001,IRS,IRS-2024-0030,Payment of Tax by Commercially Acceptable Means,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2024-07-02T04:00:00Z,2024,7,2024-07-02T04:00:00Z,2024-09-25T03:59:59Z,2024-11-12T22:36:47Z,2024-14002,1,0,09000064865d6710
IRS-2024-0031-0001,IRS,IRS-2024-0031,"Recapture of Interest on Excess Credits under the Families First Act, Coronavirus Aid, Relief, and Economic Security Act Act, and American Rescue Plan Act",Proposed Rule,Notice of Proposed Rulemaking (NPRM),2024-07-02T04:00:00Z,2024,7,2024-07-02T04:00:00Z,2024-08-17T03:59:59Z,2024-08-17T01:00:49Z,2024-14167,0,0,09000064865d6712
IRS-2024-0012-0003,IRS,IRS-2024-0012,"Hearings, Meetings, Proceedings, etc.: Charitable Remainder Annuity Trust Listed Transaction; Cancellation",Proposed Rule,Notice of Hearing,2024-06-20T04:00:00Z,2024,6,2024-06-20T04:00:00Z,,2024-06-20T15:54:26Z,2024-13456,0,0,09000064865c0e95
IRS-2024-0028-0001,IRS,IRS-2024-0028,Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2024-06-18T04:00:00Z,2024,6,2024-06-18T04:00:00Z,2024-08-20T03:59:59Z,2025-02-04T02:01:12Z,2024-13282,0,0,09000064865bcde4
IRS-2024-0026-0001,IRS,IRS-2024-0026,Clean Electricity Production Credit and Clean Electricity Investment Credit,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2024-06-03T04:00:00Z,2024,6,2024-06-03T04:00:00Z,2024-08-03T03:59:59Z,2024-11-06T17:44:16Z,2024-11719,0,0,09000064865926fb
IRS-2024-0010-0015,IRS,IRS-2024-0010,Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships; Hearing Cancellation,Proposed Rule,Notice of Hearing,2024-05-17T04:00:00Z,2024,5,2024-05-17T04:00:00Z,,2024-06-25T19:20:19Z,2024-10996,0,0,090000648656c105
IRS_FRDOC_0001-2213,IRS,IRS_FRDOC_0001,"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; Correction",Proposed Rule,Correction,2024-05-17T04:00:00Z,2024,5,2024-05-17T04:00:00Z,2024-04-30T03:59:59Z,2025-03-20T16:16:58Z,2024-10871,0,0,090000648656bc74
IRS-2024-0024-0001,IRS,IRS-2024-0024,Interest Capitalization Requirements for Improvements to Designated Property,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2024-05-15T04:00:00Z,2024,5,2024-05-15T04:00:00Z,2024-07-16T03:59:59Z,2024-11-12T22:31:56Z,2024-10579,1,0,0900006486566a5b