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withdrawn,object_id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-2009-0039-0002,IRS,IRS-2009-0039,Use of Controlled Corporations To Avoid the Application of Section 304,Proposed Rule,NPRM,2009-12-30T05:00:00Z,2009,12,2009-12-30T05:00:00Z,2010-03-31T03:59:59Z,2024-11-07T22:12:15Z,E9-30863,1,0,0900006480a741c1
IRS-2009-0032-0004,IRS,IRS-2009-0032,Information Reporting for Payments Made in Settlement of Payment Card and Third Party Network Transactions; Correction,Proposed Rule,NPRM,2009-12-23T05:00:00Z,2009,12,2009-12-23T05:00:00Z,,2011-06-11T16:34:44Z,E9-30551,0,0,0900006480a7070c
IRS-2009-0037-0001,IRS,IRS-2009-0037,Basis Reporting by Securities Brokers and Basis Determination for Stock,Proposed Rule,NPRM,2009-12-17T05:00:00Z,2009,12,2009-12-17T05:00:00Z,2010-02-09T04:59:59Z,2024-11-12T04:48:15Z,E9-29855,1,0,0900006480a6c9b8
IRS-2009-0036-0001,IRS,IRS-2009-0036,Performance of Actuarial Services Under the Employee Retirement Income Security Act of 1974; Hearing,Proposed Rule,NPRM,2009-12-15T05:00:00Z,2009,12,2009-12-15T05:00:00Z,2010-01-26T04:59:59Z,2024-11-12T04:49:11Z,E9-29752,1,0,0900006480a6aff2
IRS-2009-0031-0001,IRS,IRS-2009-0031,Regulations Under I.R.C. Section 7430 Relating to Awards of Administrative Costs and Attorneys Fees,Proposed Rule,NPRM,2009-11-25T05:00:00Z,2009,11,2009-11-25T05:00:00Z,2010-02-09T04:59:59Z,2024-11-12T04:49:10Z,E9-27948,1,0,0900006480a5e938
IRS-2009-0032-0001,IRS,IRS-2009-0032,Information Reporting for Payments Made in Settlement of Payment Card and Third Party Network Transactions,Proposed Rule,NPRM,2009-11-24T05:00:00Z,2009,11,2009-11-24T05:00:00Z,2010-01-26T04:59:59Z,2022-02-28T19:18:18Z,E9-28076,0,0,0900006480a5d887
IRS-2009-0018-0016,IRS,IRS-2009-0018,Amendments to the Regulations Regarding Questions and Answers Relating to Church Tax Inquiries and Examinations; Hearing,Proposed Rule,NPRM,2009-11-19T05:00:00Z,2009,11,2009-11-19T05:00:00Z,2009-12-10T04:59:59Z,2011-06-11T16:34:35Z,E9-27773,0,0,0900006480a5ab35
IRS-2007-0062-0042,IRS,IRS-2007-0062,Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated; Correction,Proposed Rule,NPRM,2009-11-13T05:00:00Z,2009,11,2009-11-13T05:00:00Z,,2014-01-17T21:32:17Z,E9-27215,0,0,0900006480a56d61
IRS-2008-0086-0006,IRS,IRS-2008-0086,Section 108 Reduction of Tax Attributes for S Corporations,Proposed Rule,NPRM,2009-10-30T04:00:00Z,2009,10,2009-10-30T04:00:00Z,,2013-08-11T01:30:26Z,E9-26152,0,0,0900006480a4e5a1
IRS-2009-0017-0005,IRS,IRS-2009-0017,Election of Reduced Research Credit Under Section 280C(c)(3); Hearing Cancellation,Proposed Rule,NPRM,2009-10-27T04:00:00Z,2009,10,2009-10-27T04:00:00Z,,2011-06-11T16:34:35Z,E9-25743,0,0,0900006480a4c072
IRS-2009-0020-0004,IRS,IRS-2009-0020,Disregarded Entities and Excise Taxes; Correction,Proposed Rule,NPRM,2009-10-14T04:00:00Z,2009,10,2009-10-14T04:00:00Z,,2011-06-11T16:34:36Z,E9-24655,0,0,0900006480a4181a
IRS-2009-0029-0001,IRS,IRS-2009-0029,Period of Limitations on Assessment for Listed Transactions Not Disclosed Under Section 6011,Proposed Rule,NPRM,2009-10-07T04:00:00Z,2009,10,2009-10-07T04:00:00Z,2010-01-06T04:59:59Z,2024-11-07T22:11:21Z,E9-24112,1,0,0900006480a3dcbc
IRS-2008-0103-0018,IRS,IRS-2008-0103,Genetic Information Nondiscrimination Act,Proposed Rule,NPRM,2009-10-07T04:00:00Z,2009,10,2009-10-07T04:00:00Z,2010-01-06T04:59:59Z,2011-06-11T16:34:16Z,E9-22512,0,0,0900006480a3dc24
IRS-2009-0021-0004,IRS,IRS-2009-0021,"Modification to Consolidated Return Regulation Permitting an Election: Liquidation of a Target, Followed by a Recontribution to a New Target, as a Cross-Chain Reorganization; Correction",Proposed Rule,NPRM,2009-10-01T04:00:00Z,2009,10,2009-10-01T04:00:00Z,,2011-06-11T16:34:38Z,E9-23645,0,0,0900006480a34d99
IRS-2009-0028-0001,IRS,IRS-2009-0028,Clarification of Controlled Group Qualification Rules,Proposed Rule,NPRM,2009-09-29T04:00:00Z,2009,9,2009-09-29T04:00:00Z,2009-12-29T04:59:59Z,2024-11-07T22:07:23Z,E9-23396,1,0,0900006480a30b9f
IRS-2009-0025-0002,IRS,IRS-2009-0025,Definition of Omission From Gross Income,Proposed Rule,NPRM,2009-09-28T04:00:00Z,2009,9,2009-09-28T04:00:00Z,2009-12-29T04:59:59Z,2024-11-12T04:45:27Z,E9-23423,1,0,0900006480a2ea94
IRS-2009-0027-0001,IRS,IRS-2009-0027,Contingent Fees Under Circular 230; Hearing Cancellation,Proposed Rule,NPRM,2009-09-25T04:00:00Z,2009,9,2009-09-25T04:00:00Z,,2024-11-12T04:44:27Z,E9-23159,1,0,0900006480a2c21a
IRS-2007-0062-0038,IRS,IRS-2007-0062,Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated,Proposed Rule,ANPRM,2009-09-24T04:00:00Z,2009,9,2009-09-24T04:00:00Z,2009-12-24T04:59:59Z,2024-11-12T04:43:08Z,E9-22866,1,0,0900006480a2b115
IRS-2009-0022-0001,IRS,IRS-2009-0022,Definition of Solid Waste Disposal Facilities for Tax-Exempt Bond Purposes,Proposed Rule,NPRM,2009-09-16T04:00:00Z,2009,9,2009-09-16T04:00:00Z,2009-12-16T04:59:59Z,2024-11-12T04:45:11Z,E9-22258,1,0,0900006480a2470a
IRS-2009-0023-0001,IRS,IRS-2009-0023,Damages Received on Account of Personal Physical Injuries or Physical Sickness,Proposed Rule,NPRM,2009-09-15T04:00:00Z,2009,9,2009-09-15T04:00:00Z,2009-12-15T04:59:59Z,2024-11-12T04:43:31Z,E9-22221,1,0,0900006480a23738
IRS-2009-0020-0001,IRS,IRS-2009-0020,Disregarded Entities and Excise Taxes,Proposed Rule,NPRM,2009-09-14T04:00:00Z,2009,9,2009-09-14T04:00:00Z,2009-12-15T04:59:59Z,2024-11-12T04:41:04Z,E9-21986,1,0,0900006480a22274
IRS-2009-0019-0001,IRS,IRS-2009-0019,Generation-Skipping Transfers (GST) Section 6011 Regulations and Amendments to the Section 6112 Regulations,Proposed Rule,NPRM,2009-09-11T04:00:00Z,2009,9,2009-09-11T04:00:00Z,2009-12-11T04:59:59Z,2024-11-12T04:42:30Z,E9-21665,1,0,0900006480a1e765
IRS-2009-0021-0001,IRS,IRS-2009-0021,"Modification to Consolidated Return Regulation Permitting an Election: Liquidation of a Target, Followed by a Recontribution to a New Target, as a Cross-Chain Reorganization",Proposed Rule,NPRM,2009-09-04T04:00:00Z,2009,9,2009-09-04T04:00:00Z,2009-12-05T04:59:59Z,2024-11-07T22:05:29Z,E9-21323,1,0,0900006480a1d350
IRS-2009-0018-0001,IRS,IRS-2009-0018,Amendments to the Regulations Regarding Questions and Answers Relating to Church Tax Inquiries and Examinations,Proposed Rule,NPRM,2009-08-10T04:00:00Z,2009,8,2009-08-10T04:00:00Z,2009-11-04T04:59:59Z,2024-11-12T04:36:12Z,,1,0,0900006480a043cd
IRS-2009-0015-0002,IRS,IRS-2009-0015,Amendments to the Regulations Regarding Questions and Answers Relating to Church Tax Inquiries and Examinations,Proposed Rule,,2009-08-05T00:00:00Z,2009,8,,,2014-01-18T16:56:35Z,,0,1,0900006480a017b0
IRS-2009-0016-0001,IRS,IRS-2009-0016,Taxpayer Assistance Orders,Proposed Rule,NPRM,2009-07-27T04:00:00Z,2009,7,2009-07-27T04:00:00Z,2009-10-27T03:59:59Z,2024-11-12T04:41:10Z,E9-17747,1,0,09000064809fb49b
IRS-2009-0017-0001,IRS,IRS-2009-0017,Election of Reduced Research Credit Under Section 280C(c)(3),Proposed Rule,NPRM,2009-07-16T04:00:00Z,2009,7,2009-07-16T04:00:00Z,2009-10-15T03:59:59Z,2022-02-25T19:50:34Z,E9-16887,0,0,09000064809f3308
IRS-2008-0085-0005,IRS,IRS-2008-0085,Guidance Regarding Foreign Base Company Sales Income,Proposed Rule,NPRM,2009-07-09T04:00:00Z,2009,7,2009-07-09T04:00:00Z,,2011-06-11T16:34:06Z,E9-16192,0,0,09000064809ed1ef
IRS-2009-0015-0001,IRS,IRS-2009-0015,Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangibles; Stewardship Expense; Correction,Proposed Rule,NPRM,2009-06-25T04:00:00Z,2009,6,2009-06-25T04:00:00Z,,2022-02-25T19:49:10Z,E9-14927,0,0,09000064809df6c0
IRS-2009-0013-0002,IRS,IRS-2009-0013,Guidance Under Section 7874 Regarding Surrogate Foreign Corporations,Proposed Rule,NPRM,2009-06-12T04:00:00Z,2009,6,2009-06-12T04:00:00Z,2009-09-11T03:59:59Z,2022-02-25T19:48:31Z,E9-13769,0,0,09000064809cdae8
IRS-2009-0009-0003,IRS,IRS-2009-0009,Section 2036-Graduated Retained Interests; Correction,Proposed Rule,NPRM,2009-06-03T04:00:00Z,2009,6,2009-06-03T04:00:00Z,,2011-06-11T16:34:28Z,E9-12855,0,0,09000064809c412c
IRS-2009-0006-0003,IRS,IRS-2009-0006,Tax Avoidance Transactions; Hearing Cancellation,Proposed Rule,NPRM,2009-05-27T04:00:00Z,2009,5,2009-05-27T04:00:00Z,,2011-06-11T16:34:27Z,E9-12167,0,0,09000064809b8f1d
IRS-2009-0012-0001,IRS,IRS-2009-0012,Suspension or Reduction of Safe Harbor Nonelective Contributions,Proposed Rule,ANPRM,2009-05-18T04:00:00Z,2009,5,2009-05-18T04:00:00Z,2009-08-18T03:59:59Z,2022-02-25T19:43:14Z,E9-11481,0,0,090000648099c469
IRS-2009-0011-0002,IRS,IRS-2009-0011,"Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests",Proposed Rule,NPRM,2009-05-07T04:00:00Z,2009,5,2009-05-07T04:00:00Z,2009-08-06T03:59:59Z,2024-11-07T22:06:28Z,E9-10110,1,0,090000648097c167
IRS-2009-0010-0002,IRS,IRS-2009-0010,Allocation and Reporting of Mortgage Insurance Premiums,Proposed Rule,NPRM,2009-05-07T04:00:00Z,2009,5,2009-05-07T04:00:00Z,2009-08-06T03:59:59Z,2024-11-07T22:06:38Z,E9-10664,1,0,090000648097c1ff
IRS-2009-0009-0001,IRS,IRS-2009-0009,Section 2036-Graduated Retained Interests,Proposed Rule,NPRM,2009-04-30T04:00:00Z,2009,4,2009-04-30T04:00:00Z,2009-07-30T03:59:59Z,2022-02-25T19:39:57Z,E9-10003,0,0,090000648096fd37
IRS-2009-0008-0001,IRS,IRS-2009-0008,Request for Information Regarding the Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008,Proposed Rule,NPRM,2009-04-28T04:00:00Z,2009,4,2009-04-28T04:00:00Z,2009-05-29T03:59:59Z,2022-02-25T19:39:19Z,E9-09629,0,0,090000648096e388
IRS-2009-0007-0001,IRS,IRS-2009-0007,Determination of Distributive Share When a Partner's Interest Changes,Proposed Rule,NPRM,2009-04-14T04:00:00Z,2009,4,2009-04-14T04:00:00Z,2009-07-14T03:59:59Z,2022-02-25T19:38:49Z,E9-08438,0,0,0900006480952d57
IRS-2008-0085-0004,IRS,IRS-2008-0085,Guidance Regarding Foreign Base Company Sales Income; Hearing Cancellation,Proposed Rule,NPRM,2009-04-09T04:00:00Z,2009,4,2009-04-09T04:00:00Z,,2011-06-11T16:34:07Z,E9-08134,0,0,090000648094bce2
IRS-2008-0085-0002,IRS,IRS-2008-0085,Guidance Regarding Foreign Base Company Sales Income,Proposed Rule,NPRM,2009-03-20T04:00:00Z,2009,3,2009-03-20T04:00:00Z,,2011-06-11T16:34:06Z,E9-05892,0,0,09000064809227e8
IRS-2008-0104-0167,IRS,IRS-2008-0104,Withholding Under Internal Revenue Code Section 3402(t); Hearing,Proposed Rule,NPRM,2009-03-19T04:00:00Z,2009,3,2009-03-19T04:00:00Z,2009-03-26T03:59:59Z,2011-06-11T16:34:17Z,E9-05951,0,0,090000648091fb36
IRS-2009-0003-0002,IRS,IRS-2009-0003,Allocation of Consideration and Allocation and Recovery of Basis in Transactions Involving Corporate Stock or Securities; Correction,Proposed Rule,NPRM,2009-03-05T05:00:00Z,2009,3,2009-03-05T05:00:00Z,,2011-06-11T16:34:25Z,E9-04657,0,0,09000064808ebbe6
IRS-2007-0046-0008,IRS,IRS-2007-0046,Section 482; Methods to Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction,Proposed Rule,NPRM,2009-03-05T05:00:00Z,2009,3,2009-03-05T05:00:00Z,,2014-01-18T16:54:28Z,E9-04687,0,0,09000064808ebbcc
IRS-2008-0104-0032,IRS,IRS-2008-0104,Withholding Under Internal Revenue Code Section 3402(t) Correction,Proposed Rule,NPRM,2009-02-23T05:00:00Z,2009,2,2009-02-23T05:00:00Z,,2011-06-11T16:34:18Z,Z8-28789,0,0,09000064808b7f9c
IRS-2008-0109-0004,IRS,IRS-2008-0109,Further Guidance on the Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction,Proposed Rule,NPRM,2009-02-18T05:00:00Z,2009,2,2009-02-18T05:00:00Z,,2011-06-11T16:34:21Z,E9-03323,0,0,090000648085de90
IRS-2009-0006-0001,IRS,IRS-2009-0006,Tax Avoidance Transactions,Proposed Rule,NPRM,2009-02-13T05:00:00Z,2009,2,2009-02-13T05:00:00Z,2009-05-15T03:59:59Z,2024-11-12T04:29:44Z,E9-03069,1,0,0900006480856819
IRS-2008-0102-0010,IRS,IRS-2008-0102,Notice to Participants of Consequences of Failing to Defer Receipt of Qualified Retirement Plan Distributions: Expansion of Applicable Election Period and Period for Notices; Hearing Cancellation,Proposed Rule,NPRM,2009-02-12T05:00:00Z,2009,2,2009-02-12T05:00:00Z,,2011-06-11T16:34:15Z,E9-03066,0,0,090000648085450c
IRS-2009-0004-0001,IRS,IRS-2009-0004,Application of Section 367 to a Section 351 Exchange Resulting from a Transaction Described in Section 304(a)(1),Proposed Rule,NPRM,2009-02-11T05:00:00Z,2009,2,2009-02-11T05:00:00Z,2009-05-13T03:59:59Z,2024-11-12T04:29:41Z,E9-02836,1,0,09000064808523dd
IRS-2008-0106-0005,IRS,IRS-2008-0106,Section 108(e)(8) Application to Partnerships; Hearing Cancellation,Proposed Rule,NPRM,2009-02-11T05:00:00Z,2009,2,2009-02-11T05:00:00Z,,2011-06-11T16:34:20Z,E9-02830,0,0,0900006480852571
IRS-2008-0013-0055,IRS,IRS-2008-0013,Tax Return Preparer Penalties Under Sections 6694 and 6695,Proposed Rule,NPRM,2009-01-30T05:00:00Z,2009,1,2009-01-30T05:00:00Z,,2009-01-30T18:08:55Z,,0,0,090000648083c4c1
IRS-2009-0003-0001,IRS,IRS-2009-0003,Allocation of Consideration and Allocation and Recovery of Basis in Transactions Involving Corporate Stock or Securities,Proposed Rule,NPRM,2009-01-21T05:00:00Z,2009,1,2009-01-21T05:00:00Z,2009-04-22T03:59:59Z,2024-11-12T04:31:25Z,E9-01100,1,0,0900006480829321
IRS-2008-0112-0005,IRS,IRS-2008-0112,Guidance Regarding Treatment of Stock of a Controlled Corporation Under Section 355(a)(3)(B); Correction,Proposed Rule,NPRM,2009-01-21T05:00:00Z,2009,1,2009-01-21T05:00:00Z,,2011-06-11T16:34:23Z,E9-01104,0,0,09000064808293fd
IRS-2009-0002-0001,IRS,IRS-2009-0002,"Section 707 Regarding Disguised Sales, Generally",Proposed Rule,NPRM,2009-01-21T05:00:00Z,2009,1,2009-01-21T05:00:00Z,,2024-11-12T04:30:42Z,E9-01101,1,0,0900006480829429
IRS-2009-0001-0001,IRS,IRS-2009-0001,Highway Use Tax; Sold Vehicles and Electronic Filing,Proposed Rule,NPRM,2009-01-16T05:00:00Z,2009,1,2009-01-16T05:00:00Z,2009-04-17T03:59:59Z,2024-11-12T04:27:56Z,E9-00857,1,0,090000648082336f
IRS-2008-0104-0005,IRS,IRS-2008-0104,Withholding Under Internal Revenue Code Section 3402(t); Correction,Proposed Rule,NPRM,2009-01-08T05:00:00Z,2009,1,2009-01-08T05:00:00Z,2009-03-06T04:59:59Z,2011-06-11T16:34:17Z,E9-85,0,0,09000064808151ee
IRS-2007-0046-0004,IRS,IRS-2007-0046,"Section 482; Methods to Determine Taxable Income in Connection with a Cost Sharing Arrangement,",Proposed Rule,NPRM,2009-01-05T05:00:00Z,2009,1,2009-01-05T05:00:00Z,2009-04-07T03:59:59Z,2024-11-12T04:30:14Z,E8-30712,1,0,090000648081508a