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withdrawn,object_id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-2005-0135-0001,IRS,IRS-2005-0135,Guidance Under Section 7874 for Determining Ownership by Former Shareholders or Partners of Domestic Entities,Proposed Rule,,2005-12-28T05:00:00Z,2005,12,2005-12-28T05:00:00Z,,2011-06-11T16:31:01Z,05-24580,0,0,09000064801012ba
IRS-2005-0038-0003,IRS,IRS-2005-0038,"[Federal Register: December 27, 2005 (Volume 70, Number 247)]",Proposed Rule,,2005-12-27T05:00:00Z,2005,12,2005-12-27T05:00:00Z,,2007-03-05T14:13:33Z,C5-19379,0,0,09000064801005d1
IRS-2005-0134-0001,IRS,IRS-2005-0134,Application of Normalization Accounting Rules to Balances of Excess Deferred Income Taxes and Accumulated Deferred Investment Tax Credits of Public Utilities Whose Assets Cease To Be Public Utility Property; Correction,Proposed Rule,,2005-12-27T05:00:00Z,2005,12,2005-12-27T05:00:00Z,,2011-06-11T16:31:01Z,05-24482,0,0,090000648010065e
IRS-2005-0005-0002,IRS,IRS-2005-0005,Employer Comparable Contributions to Health Savings Accounts Under Section 4980G; Hearing,Proposed Rule,,2005-12-22T05:00:00Z,2005,12,2005-12-22T05:00:00Z,,2011-06-11T16:30:44Z,E5-07650,0,0,09000064800fdf12
IRS-2005-0119-0001,IRS,IRS-2005-0119,Application of Normalization Accounting Rules to Balances of Excess Deferred Income Taxes and Accumulated Deferred Investment Tax Credits of Public Utilities Whose Assets Cease To Be Public Utility Property,Proposed Rule,,2005-12-21T05:00:00Z,2005,12,2005-12-21T05:00:00Z,2006-03-22T04:59:59Z,2011-06-11T16:31:00Z,E5-07583,0,0,09000064800fccbf
IRS-2005-0121-0001,IRS,IRS-2005-0121,Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction,Proposed Rule,,2005-12-21T05:00:00Z,2005,12,2005-12-21T05:00:00Z,,2011-06-11T16:31:00Z,E5-07582,0,0,09000064800fcdd8
IRS-2005-0038-0002,IRS,IRS-2005-0038,Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction,Proposed Rule,,2005-12-19T05:00:00Z,2005,12,2005-12-19T05:00:00Z,,2011-06-11T16:30:50Z,05-24169,0,0,09000064800fa7b2
IRS-2005-0111-0001,IRS,IRS-2005-0111,Corporate Estimated Tax; Correction,Proposed Rule,,2005-12-15T05:00:00Z,2005,12,2005-12-15T05:00:00Z,,2011-06-11T16:30:58Z,05-24091,0,0,09000064800f75a3
IRS-2005-0110-0001,IRS,IRS-2005-0110,Source of Income From Certain Space and Ocean Activities; Source of Communications Income; Hearing Cancellation,Proposed Rule,,2005-12-14T05:00:00Z,2005,12,2005-12-14T05:00:00Z,,2011-06-11T16:30:58Z,05-24038,0,0,09000064800f630f
IRS-2005-0109-0001,IRS,IRS-2005-0109,Corporate Estimated Tax,Proposed Rule,,2005-12-12T05:00:00Z,2005,12,2005-12-12T05:00:00Z,2006-02-23T04:59:59Z,2011-06-11T16:30:58Z,05-23872,0,0,09000064800f3558
IRS-2005-0107-0001,IRS,IRS-2005-0107,Employer Comparable Contributions to Health Savings Accounts Under Section 4980G; Correction,Proposed Rule,,2005-12-08T05:00:00Z,2005,12,2005-12-08T05:00:00Z,,2011-06-11T16:30:57Z,E5-07013,0,0,09000064800f08aa
IRS-2005-0102-0001,IRS,IRS-2005-0102,Guidance on Passive Foreign Investment Company (PFIC) Purging Elections,Proposed Rule,,2005-12-08T05:00:00Z,2005,12,2005-12-08T05:00:00Z,2006-03-09T04:59:59Z,2011-06-11T16:30:55Z,05-23628,0,0,09000064800f0726
IRS-2005-0105-0001,IRS,IRS-2005-0105,Guidance Necessary To Facilitate Electronic Tax Administration-- Updating of Section 7216 Regulations,Proposed Rule,,2005-12-08T05:00:00Z,2005,12,2005-12-08T05:00:00Z,2006-03-09T04:59:59Z,2011-06-11T16:30:57Z,E5-07018,0,0,09000064800f0844
IRS-2005-0097-0001,IRS,IRS-2005-0097,Updated Mortality Tables for Determining Current Liability,Proposed Rule,,2005-12-02T05:00:00Z,2005,12,2005-12-02T05:00:00Z,,2011-06-11T16:30:54Z,E5-06742,0,0,09000064800ea61b
IRS-2005-0090-0001,IRS,IRS-2005-0090,"Privacy Act of 1974, Proposed Implementation",Proposed Rule,,2005-11-28T05:00:00Z,2005,11,2005-11-28T05:00:00Z,2005-12-29T04:59:59Z,2007-03-05T14:14:20Z,E5-06577,0,0,09000064800e4d34
IRS-2005-0083-0001,IRS,IRS-2005-0083,Partners Distributive Share,Proposed Rule,,2005-11-18T05:00:00Z,2005,11,2005-11-18T05:00:00Z,2006-01-26T04:59:59Z,2011-06-11T16:30:53Z,05-22281,0,0,09000064800a2296
IRS-2005-0074-0001,IRS,IRS-2005-0074,Extension of Time for Filing Returns,Proposed Rule,,2005-11-07T05:00:00Z,2005,11,2005-11-07T05:00:00Z,2006-02-07T04:59:59Z,2011-06-11T16:30:52Z,05-21982,0,0,090000648009be66
IRS-2005-0068-0001,IRS,IRS-2005-0068,Income Attributable to Domestic Production Activities,Proposed Rule,,2005-11-04T05:00:00Z,2005,11,2005-11-04T05:00:00Z,2006-01-04T04:59:59Z,2011-06-11T16:30:52Z,05-21484,0,0,090000648009a4db
IRS-2005-0050-0001,IRS,IRS-2005-0050,Disregarded Entities; Employment and Excise Taxes,Proposed Rule,,2005-10-18T04:00:00Z,2005,10,2005-10-18T04:00:00Z,2006-01-18T04:59:59Z,2011-06-11T16:30:51Z,05-20765,0,0,09000064800941ca
IRS-2005-0047-0001,IRS,IRS-2005-0047,Balanced System for Measuring Organizational and Employee Performance Within the Internal Revenue Service,Proposed Rule,,2005-10-17T04:00:00Z,2005,10,2005-10-17T04:00:00Z,2005-12-17T04:59:59Z,2011-06-11T16:30:51Z,05-20438,0,0,090000648009395c
IRS-2005-0038-0001,IRS,IRS-2005-0038,Application of Section 409A to Nonqualified Deferred Compensation Plans,Proposed Rule,,2005-10-04T04:00:00Z,2005,10,2005-10-04T04:00:00Z,2006-01-04T04:59:59Z,2014-01-17T20:21:43Z,05-19379,0,0,090000648008e7ce
IRS-2005-0012-0002,IRS,IRS-2005-0012,Source of Income From Certain Space and Ocean Activities; Source of Communications Income; Correction,Proposed Rule,,2005-10-04T04:00:00Z,2005,10,2005-10-04T04:00:00Z,,2014-01-17T20:21:43Z,05-19779,0,0,090000648008e925
IRS-2005-0035-0001,IRS,IRS-2005-0035,Section 1446 Regulations; Withholding on Effectively-Connected Taxable Income Allocable to Foreign Partners; Hearing,Proposed Rule,,2005-10-03T04:00:00Z,2005,10,2005-10-03T04:00:00Z,,2014-01-17T20:21:42Z,05-19623,0,0,090000648008e15a
IRS-2005-0032-0001,IRS,IRS-2005-0032,Partnership Equity for Services; Hearing Cancellation,Proposed Rule,,2005-09-29T04:00:00Z,2005,9,2005-09-29T04:00:00Z,,2014-01-17T20:21:38Z,05-19389,0,0,090000648008ca04
IRS-2005-0033-0001,IRS,IRS-2005-0033,Dividends Paid Deduction for Stock Held in Employee Stock Ownership Plan; Hearing,Proposed Rule,,2005-09-29T04:00:00Z,2005,9,2005-09-29T04:00:00Z,,2011-06-11T16:30:49Z,05-19390,0,0,090000648008ca19
IRS-2005-0018-0002,IRS,IRS-2005-0018,Section 482; Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Hearing,Proposed Rule,,2005-09-28T04:00:00Z,2005,9,2005-09-28T04:00:00Z,2005-11-26T04:59:59Z,2011-06-11T16:30:48Z,05-19405,0,0,090000648008bf71
IRS-2005-0017-0002,IRS,IRS-2005-0017,Section 411(d)(6) Protected Benefits; Correction,Proposed Rule,,2005-09-27T04:00:00Z,2005,9,2005-09-27T04:00:00Z,,2011-06-11T16:30:48Z,05-19222,0,0,090000648008b849
IRS-2005-0012-0001,IRS,IRS-2005-0012,Source of Income From Certain Space and Ocean Activities; Source of Communications Income,Proposed Rule,,2005-09-19T04:00:00Z,2005,9,2005-09-19T04:00:00Z,2005-11-24T04:59:59Z,2011-06-11T16:30:46Z,05-18265,0,0,090000648004ff34
IRS-2005-0003-0001,IRS,IRS-2005-0003,Miscellaneous Changes to Collection Due Process Procedures Relating to Notice and Opportunity for Hearing Upon Filing of Notice of Federal Tax Lien,Proposed Rule,,2005-09-16T04:00:00Z,2005,9,2005-09-16T04:00:00Z,2005-12-16T04:59:59Z,2011-06-11T16:30:43Z,05-18469,0,0,090000648004fb95
IRS-2005-0002-0001,IRS,IRS-2005-0002,Miscellaneous Changes to Collection Due Process Procedures Relating to Notice and Opportunity for Hearing Prior to Levy,Proposed Rule,,2005-09-16T04:00:00Z,2005,9,2005-09-16T04:00:00Z,2005-12-16T04:59:59Z,2011-06-11T16:30:43Z,05-18470,0,0,090000648004fa6d
IRS-2005-0015-0001,IRS,IRS-2005-0015,Standards for Recognition of Tax-Exempt Status if Private Benefit Exists or If an Applicable Tax-Exempt Organization Has Engaged in Excess Benefit Transaction(s),Proposed Rule,,2005-09-09T04:00:00Z,2005,9,2005-09-09T04:00:00Z,2005-12-09T04:59:59Z,2011-06-11T16:30:47Z,05-17858,0,0,09000064800501e0
IRS-2005-0018-0001,IRS,IRS-2005-0018,Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement,Proposed Rule,,2005-08-29T04:00:00Z,2005,8,2005-08-29T04:00:00Z,2005-11-29T04:59:59Z,2011-06-11T16:30:48Z,05-16626,0,0,0900006480050354
IRS-2005-0005-0001,IRS,IRS-2005-0005,Employer Comparable Contributions to Health Savings Accounts Under Section 4980G,Proposed Rule,,2005-08-26T04:00:00Z,2005,8,2005-08-26T04:00:00Z,2005-11-26T04:59:59Z,2011-06-11T16:30:44Z,05-16941,0,0,090000648004fcb1
IRS-2005-0010-0001,IRS,IRS-2005-0010,Application of the Federal Insurance Contributions Act to Payments Made for Certain Services,Proposed Rule,,2005-08-26T04:00:00Z,2005,8,2005-08-26T04:00:00Z,2005-11-26T04:59:59Z,2011-06-11T16:30:45Z,05-16944,0,0,090000648004fdfa
IRS-2005-0013-0001,IRS,IRS-2005-0013,Special Rule Regarding Certain Section 951 Pro Rata Share Allocations,Proposed Rule,,2005-08-25T04:00:00Z,2005,8,2005-08-25T04:00:00Z,2005-10-25T03:59:59Z,2011-06-11T16:30:46Z,05-16610,0,0,0900006480050074
IRS-2005-0009-0001,IRS,IRS-2005-0009,Converting an IRA Annuity to a Roth IRA,Proposed Rule,,2005-08-22T04:00:00Z,2005,8,2005-08-22T04:00:00Z,2005-11-22T04:59:59Z,2007-03-05T14:12:54Z,05-16404,0,0,090000648004fd9b
IRS-2005-0017-0001,IRS,IRS-2005-0017,Section 411(d)(6) Protected Benefits,Proposed Rule,,2005-08-12T04:00:00Z,2005,8,2005-08-12T04:00:00Z,2005-11-11T04:59:59Z,2011-06-11T16:30:47Z,05-15960,0,0,0900006480050341
IRS-2005-0006-0001,IRS,IRS-2005-0006,Guidance Regarding the Simplified Service Cost Method and the Simplified Production Method,Proposed Rule,,2005-08-03T04:00:00Z,2005,8,2005-08-03T04:00:00Z,2005-11-02T04:59:59Z,2011-06-11T16:30:44Z,05-15362,0,0,090000648004fcbb
IRS-2005-0007-0001,IRS,IRS-2005-0007,Return Required by Subchapter T Cooperatives Under Section 6012,Proposed Rule,,2005-07-29T04:00:00Z,2005,7,2005-07-29T04:00:00Z,2005-10-28T03:59:59Z,2011-06-11T16:30:44Z,05-15060,0,0,090000648004fd4a
IRS-2005-0008-0001,IRS,IRS-2005-0008,Substitute for Return,Proposed Rule,,2005-07-18T04:00:00Z,2005,7,2005-07-18T04:00:00Z,2005-10-18T03:59:59Z,2011-06-11T16:30:45Z,05-14085,0,0,090000648004fd73
IRS-2005-0016-0001,IRS,IRS-2005-0016,Use of Electronic Technologies for Providing Employee Benefit Notices and Transmitting Employee Benefit Elections and Consents,Proposed Rule,,2005-07-14T04:00:00Z,2005,7,2005-07-14T04:00:00Z,2005-10-13T03:59:59Z,2011-06-11T16:30:47Z,05-13911,0,0,09000064800502ac
IRS-2005-0011-0001,IRS,IRS-2005-0011,Credit for Increasing Research Activities,Proposed Rule,,2005-05-24T04:00:00Z,2005,5,2005-05-24T04:00:00Z,2005-09-29T03:59:59Z,2011-06-11T16:30:45Z,05-10236,0,0,090000648004feb3