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withdrawn,object_id IRS-2014-0001-0001,IRS,IRS-2014-0001,Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2013-12-31T05:00:00Z,2013,12,2013-12-31T05:00:00Z,2014-04-01T03:59:59Z,2024-11-07T23:00:23Z,2013-30845,1,0,09000064814e431b IRS-2014-0002-0001,IRS,IRS-2014-0002,Taxation of U.S. Persons that Are Shareholders of Section 1291 Funds,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2013-12-31T05:00:00Z,2013,12,2013-12-31T05:00:00Z,,2024-11-07T23:00:17Z,2013-30844,1,0,09000064814e41f0 IRS-2013-0045-0001,IRS,IRS-2013-0045,Amendments to Excepted Benefits,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2013-12-24T05:00:00Z,2013,12,2013-12-24T05:00:00Z,,2024-11-07T23:00:28Z,2013-30553,1,0,09000064814d54c3 IRS-2013-0041-0001,IRS,IRS-2013-0041,Recourse Liabilities of a Partnership and Special Rules for Related Persons,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2013-12-16T05:00:00Z,2013,12,2013-12-16T05:00:00Z,2014-03-18T03:59:59Z,2024-11-12T05:25:07Z,2013-29420,1,0,09000064814c1b65 IRS-2013-0044-0001,IRS,IRS-2013-0044,Credit for Increasing Research Activities: Intra-Group Gross Receipts; Public Hearing,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2013-12-13T05:00:00Z,2013,12,2013-12-13T05:00:00Z,2014-03-14T03:59:59Z,2024-11-07T22:59:06Z,2013-29539,1,0,09000064814bcf40 IRS-2013-0043-0001,IRS,IRS-2013-0043,Partnerships; Start-up Expenditures: Organization and Syndication Fees,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2013-12-09T05:00:00Z,2013,12,2013-12-09T05:00:00Z,2014-03-11T03:59:59Z,2024-11-07T22:59:55Z,2013-29177,1,0,09000064814b2623 IRS-2013-0035-0002,IRS,IRS-2013-0035,Dispositions of Tangible Depreciable Property: Hearing Cancellation,Proposed Rule,,2013-12-06T05:00:00Z,2013,12,2013-12-06T05:00:00Z,,2014-01-17T21:40:27Z,2013-29175,0,0,09000064814ad137 IRS-2012-0002-0027,IRS,IRS-2012-0002,Dividend Equivalents from Sources within the United States,Proposed Rule,,2013-12-05T05:00:00Z,2013,12,2013-12-05T05:00:00Z,2014-03-06T04:59:59Z,2014-03-06T02:03:12Z,2013-28932,0,0,09000064814a9f2d IRS-2013-0042-0001,IRS,IRS-2013-0042,Net Investment Income Tax,Proposed Rule,Request for Comment,2013-12-02T05:00:00Z,2013,12,2013-12-02T05:00:00Z,2014-03-04T04:59:59Z,2024-11-12T05:23:31Z,2013-28409,1,0,09000064814a20d5 IRS-2013-0038-0001,IRS,IRS-2013-0038,Guidance for Tax-Exempt Social Welfare Organizations on Candidate-Related Political Activities,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2013-11-29T05:00:00Z,2013,11,2013-11-29T05:00:00Z,2014-02-28T04:59:59Z,2015-11-20T22:01:48Z,2013-28492,0,0,090000648149f138 IRS-2013-0039-0001,IRS,IRS-2013-0039,Authority for Voluntary Withholding on Other Payments,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2013-11-29T05:00:00Z,2013,11,2013-11-29T05:00:00Z,2014-02-26T04:59:59Z,2024-11-12T05:24:21Z,2013-28529,1,0,090000648149f1c4 IRS-2013-0028-0002,IRS,IRS-2013-0028,Debt That is a Position in Personal Property That is Part of a Straddle; Hearing Cancellation,Proposed Rule,,2013-11-27T05:00:00Z,2013,11,2013-11-27T05:00:00Z,,2014-01-17T21:40:25Z,2013-28413,0,0,090000648149c4dc IRS-2013-0021-0006,IRS,IRS-2013-0021,Controlled Group Regulation Examples: Hearing Cancellation,Proposed Rule,,2013-11-15T05:00:00Z,2013,11,2013-11-15T05:00:00Z,,2014-01-17T21:40:22Z,2013-27451,0,0,0900006481481c31 IRS-2013-0037-0001,IRS,IRS-2013-0037,Treatment of Income from Indian Fishing Rights-Related Activity as Compensation,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2013-11-15T05:00:00Z,2013,11,2013-11-15T05:00:00Z,2014-02-14T04:59:59Z,2024-11-12T05:24:35Z,2013-27331,1,0,090000648147fa67 IRS-2013-0026-0002,IRS,IRS-2013-0026,User Fees for Processing Installment Agreements and Offers in Compromise; Hearing Cancellation,Proposed Rule,,2013-11-04T05:00:00Z,2013,11,2013-11-04T05:00:00Z,,2014-01-18T19:53:50Z,2013-26280,0,0,090000648146f15d IRS-2013-0020-0006,IRS,IRS-2013-0020,Mixed Straddles: Straddle-by-Straddle Identification; Correction,Proposed Rule,,2013-10-29T04:00:00Z,2013,10,2013-10-29T04:00:00Z,2013-11-01T03:59:59Z,2014-01-18T19:53:49Z,2013-25360,0,0,090000648146520f IRS-2013-0023-0003,IRS,IRS-2013-0023,Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return; Correction,Proposed Rule,,2013-09-26T04:00:00Z,2013,9,2013-09-26T04:00:00Z,,2014-01-18T19:53:46Z,2013-23412,0,0,090000648143b7f9 IRS-2013-0035-0001,IRS,IRS-2013-0035,Guidance Regarding Dispositions of Tangible Depreciable Property; Hearing and Partial Withdrawal,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2013-09-19T04:00:00Z,2013,9,2013-09-19T04:00:00Z,2013-11-19T04:59:59Z,2024-11-11T20:48:32Z,2013-21753,1,0,090000648142b5ae IRS-2013-0034-0001,IRS,IRS-2013-0034,Arbitrage Rebate Overpayments on Tax-Exempt Bonds,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2013-09-16T04:00:00Z,2013,9,2013-09-16T04:00:00Z,2013-12-17T04:59:59Z,2024-11-11T20:48:35Z,2013-21879,1,0,0900006481425498 IRS-2013-0033-0001,IRS,IRS-2013-0033,Arbitrage Restrictions on Tax-Exempt Bonds,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2013-09-16T04:00:00Z,2013,9,2013-09-16T04:00:00Z,2013-12-17T04:59:59Z,2024-11-11T20:48:35Z,2013-21880,1,0,0900006481425492 IRS-2013-0032-0001,IRS,IRS-2013-0032,Draft Guidance for Industry and Staff: Information Reporting of Minimum Essential Coverage,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2013-09-09T04:00:00Z,2013,9,2013-09-09T04:00:00Z,2013-11-09T04:59:59Z,2024-11-07T22:58:58Z,2013-21783,1,0,09000064813e560e IRS-2013-0031-0001,IRS,IRS-2013-0031,Limitations on the Importation of Net Built-In Losses,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2013-09-09T04:00:00Z,2013,9,2013-09-09T04:00:00Z,2013-12-10T04:59:59Z,2024-11-07T22:58:57Z,2013-21662,1,0,09000064813e5566 IRS-2013-0030-0001,IRS,IRS-2013-0030,Draft Guidance for Industry and Staff: Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2013-09-09T04:00:00Z,2013,9,2013-09-09T04:00:00Z,2013-11-09T04:59:59Z,2025-01-28T02:00:41Z,2013-21791,1,0,09000064813e54e4 IRS-2013-0027-0001,IRS,IRS-2013-0027,Research Expenditures,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2013-09-06T04:00:00Z,2013,9,2013-09-06T04:00:00Z,2013-12-06T04:59:59Z,2024-11-12T05:20:12Z,2013-21737,1,0,09000064813e092e IRS-2013-0028-0001,IRS,IRS-2013-0028,Debt That Is a Position in Personal Property That Is Part of a Straddle,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2013-09-05T04:00:00Z,2013,9,2013-09-05T04:00:00Z,2013-11-05T04:59:59Z,2024-11-07T22:56:32Z,2013-21541,1,0,09000064813dc5e4 IRS-2013-0026-0001,IRS,IRS-2013-0026,User Fees for Processing Installment Agreements and Offers in Compromise,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2013-08-30T04:00:00Z,2013,8,2013-08-30T04:00:00Z,2013-10-01T03:59:59Z,2024-11-07T22:54:14Z,2013-21243,1,0,09000064813d23fa IRS-2013-0019-0006,IRS,IRS-2013-0019,"Computation of, and Rules Relating to, Medical Loss Ratio; Hearing Cancellation",Proposed Rule,,2013-08-30T04:00:00Z,2013,8,2013-08-30T04:00:00Z,,2014-01-17T21:40:19Z,2013-21246,0,0,09000064813d246f IRS-2013-0025-0001,IRS,IRS-2013-0025,Employee Retirement Benefit Plan Returns Required on Magnetic Media,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2013-08-30T04:00:00Z,2013,8,2013-08-30T04:00:00Z,2013-10-30T03:59:59Z,2024-11-07T22:54:14Z,2013-21159,1,0,09000064813d2331 IRS-2013-0024-0001,IRS,IRS-2013-0024,Tax Credit for Employee Health Insurance Expenses of Small Employers,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2013-08-26T04:00:00Z,2013,8,2013-08-26T04:00:00Z,2013-11-26T04:59:59Z,2025-11-11T10:00:07Z,2013-20769,1,0,09000064813c3a5e IRS-2013-0023-0001,IRS,IRS-2013-0023,Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2013-08-15T04:00:00Z,2013,8,2013-08-15T04:00:00Z,2013-11-14T04:59:59Z,2024-11-07T22:54:08Z,2013-19930,1,0,09000064813b38ba IRS-2013-0022-0001,IRS,IRS-2013-0022,Relief from Joint and Several Liability,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2013-08-13T04:00:00Z,2013,8,2013-08-13T04:00:00Z,2013-11-13T04:59:59Z,2025-12-16T10:00:23Z,2013-19502,1,0,09000064813af146 IRS-2013-0020-0001,IRS,IRS-2013-0020,Mixed Straddles; Straddle-by-Straddle Identification,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2013-08-02T04:00:00Z,2013,8,2013-08-02T04:00:00Z,2013-11-01T03:59:59Z,2024-11-07T22:55:18Z,2013-18701,1,0,090000648138c821 IRS-2013-0021-0001,IRS,IRS-2013-0021,Controlled Group Regulation Examples,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2013-08-02T04:00:00Z,2013,8,2013-08-02T04:00:00Z,2013-11-01T03:59:59Z,2024-11-07T22:55:18Z,2013-18717,1,0,090000648138c823 IRS-2013-0009-0001,IRS,IRS-2013-0009,Information Reporting for Affordable Insurance Exchanges,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2013-07-02T04:00:00Z,2013,7,2013-07-02T04:00:00Z,2013-09-04T03:59:59Z,2024-11-12T05:19:07Z,2013-15943,1,0,0900006481351614 IRS-2013-0012-0003,IRS,IRS-2013-0012,American Jobs Creation Act: Failure to Maintain List of Advisees with Respect to Reportable Transactions; Hearing Cancellation,Proposed Rule,,2013-06-28T04:00:00Z,2013,6,2013-06-28T04:00:00Z,,2014-01-17T21:40:13Z,2013-15471,0,0,0900006481348a09 IRS-2013-0016-0007,IRS,IRS-2013-0016,Patient Protection and Affordable Care Act: Community Health Needs Assessments for Charitable Hospitals; Correction,Proposed Rule,,2013-05-24T04:00:00Z,2013,5,2013-05-24T04:00:00Z,,2014-01-18T19:53:41Z,C1-2013-12013,0,0,09000064812f7f34 IRS-2013-0019-0001,IRS,IRS-2013-0019,"Computation of, and Rules Relating to, Medical Loss Ratio",Proposed Rule,Notice of Proposed Rulemaking (NPRM),2013-05-13T04:00:00Z,2013,5,2013-05-13T04:00:00Z,2013-08-13T03:59:59Z,2024-11-12T05:16:47Z,2013-11297,1,0,09000064812e018e IRS-2013-0018-0001,IRS,IRS-2013-0018,Health Insurance Premium Tax Credit: Minimum Value of Eligible Employer-Sponsored Plans and Other Rules,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2013-05-03T04:00:00Z,2013,5,2013-05-03T04:00:00Z,2013-07-03T03:59:59Z,2024-11-11T20:45:55Z,2013-10463,1,0,09000064812b3e77 IRS-2013-0017-0001,IRS,IRS-2013-0017,Reporting for Premium,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2013-04-18T04:00:00Z,2013,4,2013-04-18T04:00:00Z,2013-07-18T03:59:59Z,2024-11-11T20:44:34Z,2013-09084,1,0,0900006481299ae3 IRS-2013-0016-0001,IRS,IRS-2013-0016,Community Health Needs Assessments for Charitable Hospitals,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2013-04-05T04:00:00Z,2013,4,2013-04-05T04:00:00Z,2013-07-06T03:59:59Z,2024-11-11T20:46:59Z,2013-07959,1,0,090000648126da98 IRS-2013-0015-0001,IRS,IRS-2013-0015,"500,000 Dollar Deduction Limitation for Remuneration Provided by Certain Health Insurance Providers",Proposed Rule,Notice of Proposed Rulemaking (NPRM),2013-04-02T04:00:00Z,2013,4,2013-04-02T04:00:00Z,2013-07-02T03:59:59Z,2022-02-18T15:46:07Z,2013-07533,0,0,090000648125902e IRS-2013-0008-0016,IRS,IRS-2013-0008,Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage,Proposed Rule,,2013-03-29T04:00:00Z,2013,3,2013-03-29T04:00:00Z,,2014-01-17T21:39:47Z,C1-2013-02141,0,0,090000648124f1b2 IRS-2012-0051-0851,IRS,IRS-2012-0051,Awards for Information Relating to Detecting Underpayments of Tax or Violations of the Internal Revenue Laws,Proposed Rule,,2013-03-25T04:00:00Z,2013,3,2013-03-25T04:00:00Z,2013-03-30T03:59:59Z,2014-01-17T21:39:47Z,2013-06709,0,0,09000064812417a7 IRS-2013-0008-0012,IRS,IRS-2013-0008,Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage; Correction,Proposed Rule,,2013-03-25T04:00:00Z,2013,3,2013-03-25T04:00:00Z,,2014-01-17T21:39:47Z,2013-06702,0,0,0900006481241761 IRS-2013-0011-0007,IRS,IRS-2013-0011,Health Insurance Providers Fee; Correction,Proposed Rule,,2013-03-22T04:00:00Z,2013,3,2013-03-22T04:00:00Z,,2014-01-18T17:22:06Z,2013-06701,0,0,090000648123d345 IRS-2012-0048-0009,IRS,IRS-2012-0048,Rules Relating to Additional Medicare Tax: Hearing Cancellation,Proposed Rule,,2013-03-22T04:00:00Z,2013,3,2013-03-22T04:00:00Z,,2014-01-18T17:22:06Z,2013-06557,0,0,090000648123d3d5 IRS-2013-0013-0001,IRS,IRS-2013-0013,Indirect Stock Transfers and Coordination Rule Exceptions: Transfers of Stock or Securities in Outbound Asset Reorganizations,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2013-03-19T04:00:00Z,2013,3,2013-03-19T04:00:00Z,2013-06-18T03:59:59Z,2024-11-07T22:49:20Z,2013-05702,1,0,0900006481234e04 IRS-2012-0051-0839,IRS,IRS-2012-0051,Awards for Information Relating to Detecting Underpayments of Tax or Violations of Internal Revenue Laws; Hearing,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2013-03-15T04:00:00Z,2013,3,2013-03-15T04:00:00Z,2013-03-21T03:59:59Z,2014-01-17T21:39:46Z,2013-05956,0,0,090000648122ce28 IRS-2013-0001-0191,IRS,IRS-2013-0001,Shared Responsibility for Employers Regarding Health Coverage: Correction,Proposed Rule,,2013-03-15T04:00:00Z,2013,3,2013-03-15T04:00:00Z,,2014-01-17T21:39:46Z,2013-05954,0,0,090000648122cd30 IRS-2013-0004-0014,IRS,IRS-2013-0004,Truncated Taxpayer Identification Numbers; Hearing Cancellation,Proposed Rule,,2013-03-11T04:00:00Z,2013,3,2013-03-11T04:00:00Z,,2014-01-17T21:39:46Z,2013-05516,0,0,0900006481223673 IRS-2013-0014-0001,IRS,IRS-2013-0014,Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care Act,Proposed Rule,Request for Comment,2013-03-11T04:00:00Z,2013,3,2013-03-11T04:00:00Z,2013-03-12T03:59:59Z,2024-11-07T22:47:56Z,2013-06454,1,0,09000064812391b5 IRS-2013-0012-0001,IRS,IRS-2013-0012,Penalties for Failure to Maintain List of Advisees With Respect to Reportable Transactions,Proposed Rule,,2013-03-08T05:00:00Z,2013,3,2013-03-08T05:00:00Z,2013-06-07T03:59:59Z,2014-01-17T21:40:11Z,2013-05200,0,0,09000064812206ac IRS-2013-0011-0001,IRS,IRS-2013-0011,Health Insurance Providers Fee,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2013-03-04T05:00:00Z,2013,3,2013-03-04T05:00:00Z,2013-06-04T03:59:59Z,2024-11-07T22:51:54Z,2013-04836,1,0,090000648121696a IRS-2012-0012-0005,IRS,IRS-2012-0012,Coverage of Certain Preventive Services under Affordable Care Act; Correction,Proposed Rule,,2013-02-28T05:00:00Z,2013,2,2013-02-28T05:00:00Z,,2014-01-17T21:39:45Z,2013-04608,0,0,090000648120f76b IRS-2012-0012-0004,IRS,IRS-2012-0012,Coverage of Certain Preventive Services under Affordable Care Act,Proposed Rule,Request for Comment,2013-02-06T05:00:00Z,2013,2,2013-02-06T05:00:00Z,2013-02-07T04:59:59Z,2014-01-17T21:39:57Z,2013-02420,0,0,09000064811e877d IRS-2012-0051-0008,IRS,IRS-2012-0051,Awards for Information Relating to Detecting Underpayments of Tax or Violations of the Internal Revenue Laws; Correction,Proposed Rule,,2013-02-05T05:00:00Z,2013,2,2013-02-05T05:00:00Z,,2014-01-18T17:22:32Z,2013-02416,0,0,09000064811e6cb2 IRS-2012-0022-0001,IRS,IRS-2012-0022,Treatment of Grantor of Option on Partnership Interest,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2013-02-05T05:00:00Z,2013,2,2013-02-05T05:00:00Z,,2024-11-07T22:51:39Z,2013-02260,1,0,09000064811e6d9c IRS-2012-0049-0010,IRS,IRS-2012-0049,Net Investment Income Tax; Correction,Proposed Rule,,2013-01-31T05:00:00Z,2013,1,2013-01-31T05:00:00Z,,2014-01-17T21:39:57Z,2013-02039,0,0,09000064811e0951 IRS-2013-0006-0001,IRS,IRS-2013-0006,Failure To File Gain Recognition Agreements and Other Required Filings,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2013-01-31T05:00:00Z,2013,1,2013-01-31T05:00:00Z,2013-04-02T03:59:59Z,2024-11-07T22:49:29Z,2013-01749,1,0,09000064811e0920 IRS-2013-0008-0001,IRS,IRS-2013-0008,Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage,Proposed Rule,Request for Comment,2013-01-31T05:00:00Z,2013,1,2013-01-31T05:00:00Z,2013-05-03T03:59:59Z,2024-11-07T22:51:34Z,2013-02141,1,0,09000064811e59b5 IRS-2013-0004-0006,IRS,IRS-2013-0004,IRS Truncated Taxpayer Identification Numbers; Correction,Proposed Rule,,2013-01-30T05:00:00Z,2013,1,2013-01-30T05:00:00Z,,2014-01-17T21:39:39Z,2013-01764,0,0,09000064811dea30 IRS-2012-0048-0004,IRS,IRS-2012-0048,Rules Relating to Additional Medicare Tax,Proposed Rule,,2013-01-30T05:00:00Z,2013,1,2013-01-30T05:00:00Z,,2014-01-17T21:39:39Z,C1-2012-29237,0,0,09000064811deb27 IRS-2012-0048-0005,IRS,IRS-2012-0048,Rules Relating to Additional Medicare Tax; Correction,Proposed Rule,,2013-01-30T05:00:00Z,2013,1,2013-01-30T05:00:00Z,,2014-01-17T21:39:39Z,2013-01885,0,0,09000064811ded5d IRS-2013-0005-0001,IRS,IRS-2013-0005,Designation of Payor as Agent to Perform Acts Required of an Employer,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2013-01-29T05:00:00Z,2013,1,2013-01-29T05:00:00Z,2013-04-30T03:59:59Z,2024-11-07T22:50:18Z,2013-01857,1,0,09000064811dcfc6 IRS-2013-0004-0001,IRS,IRS-2013-0004,Truncated Taxpayer Identification Numbers,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2013-01-07T05:00:00Z,2013,1,2013-01-07T05:00:00Z,2013-02-22T04:59:59Z,2024-11-12T05:12:01Z,2012-31745,1,0,09000064811ae16f IRS-2013-0003-0001,IRS,IRS-2013-0003,Bond Premium Carryforward,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2013-01-04T05:00:00Z,2013,1,2013-01-04T05:00:00Z,2013-04-05T03:59:59Z,2024-11-12T05:11:19Z,2012-31746,1,0,09000064811a7fe8 IRS-2013-0001-0001,IRS,IRS-2013-0001,Shared Responsibility for Employers Regarding Health Coverage,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2013-01-02T05:00:00Z,2013,1,2013-01-02T05:00:00Z,2013-03-19T03:59:59Z,2025-01-28T02:00:51Z,2012-31269,1,0,09000064811a1e3b