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withdrawn,object_id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-2015-0001-0001,IRS,IRS-2015-0001,Summary of Benefits and Coverage and Uniform Glossary,Proposed Rule,Advance Notice of Proposed Rulemaking (ANPRM),2014-12-30T05:00:00Z,2014,12,,,2024-11-12T05:30:11Z,2014-30243,1,0,0900006481999c8f
IRS-2014-0037-0001,IRS,IRS-2014-0037,Amendments to Excepted Benefits,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2014-12-23T05:00:00Z,2014,12,2014-12-23T05:00:00Z,2014-12-23T04:59:59Z,2024-11-12T05:32:10Z,2014-30010,1,0,090000648198e813
IRS-2014-0038-0001,IRS,IRS-2014-0038,Nonrecognition of Gains or Losses: Certain Dispositions of Installment Obligations,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2014-12-23T05:00:00Z,2014,12,2014-12-23T05:00:00Z,2015-03-24T03:59:59Z,2024-11-12T05:32:15Z,2014-30103,1,0,090000648198ebcc
IRS-2014-0036-0001,IRS,IRS-2014-0036,Balanced System for Measuring Organizational andEmployee Performance within the Internal Revenue Service,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2014-11-13T05:00:00Z,2014,11,2014-11-13T05:00:00Z,2015-01-13T04:59:59Z,2024-11-11T20:55:09Z,2014-26781,1,0,090000648192b81c
IRS-2014-0035-0002,IRS,IRS-2014-0035,Certain Distributions Treated as Sales or Exchanges,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2014-11-05T05:00:00Z,2014,11,2014-11-05T05:00:00Z,2015-02-03T04:59:59Z,2024-11-07T23:09:46Z,2014-25487,1,0,090000648191633b
IRS-2014-0021-0001,IRS,IRS-2014-0021,x,Proposed Rule,,2014-11-03T00:00:00Z,2014,11,,,2014-11-06T11:45:16Z,,0,1,0900006481910bcd
IRS-2014-0034-0001,IRS,IRS-2014-0034,Removal of 36-Month Non-Payment Testing Period Rule,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2014-10-15T04:00:00Z,2014,10,2014-10-15T04:00:00Z,2015-01-14T04:59:59Z,2024-11-07T23:09:49Z,2014-24392,1,0,09000064818bf21c
IRS-2014-0026-0005,IRS,IRS-2014-0026,Branded Prescription Drug Fee; Correction,Proposed Rule,,2014-09-26T04:00:00Z,2014,9,2014-09-26T04:00:00Z,2014-10-28T03:59:59Z,2014-09-29T17:26:43Z,2014-22928,0,0,0900006481892c0a
IRS-2014-0031-0001,IRS,IRS-2014-0031,Market Rate of Return Rules for Hybrid Retirement Plans; Transitional Amendments,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2014-09-19T04:00:00Z,2014,9,2014-09-19T04:00:00Z,2014-12-19T04:59:59Z,2024-11-07T23:11:02Z,2014-22292,1,0,090000648187e80e
IRS-2014-0032-0001,IRS,IRS-2014-0032,Removal of Allocation for Disbursements from Designated Roth Accounts to Multiple Destinations,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2014-09-19T04:00:00Z,2014,9,2014-09-19T04:00:00Z,2014-12-19T04:59:59Z,2024-11-07T23:11:02Z,2014-22324,1,0,090000648187e876
IRS-2014-0029-0003,IRS,IRS-2014-0029,Coverage of Certain Preventive Services under the Affordable Care Act,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2014-08-27T04:00:00Z,2014,8,2014-08-27T04:00:00Z,2014-11-26T04:59:59Z,2024-11-07T23:09:31Z,2014-20256,1,0,0900006481847c31
IRS-2014-0028-0001,IRS,IRS-2014-0028,Coverage of Certain Preventive Services under the Affordable Care Act,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2014-08-27T04:00:00Z,2014,8,2014-08-27T04:00:00Z,,2024-11-07T23:09:31Z,2014-20254,1,0,0900006481847c3a
IRS-2014-0027-0002,IRS,IRS-2014-0027,Segregation Rule Effective Date,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2014-07-31T04:00:00Z,2014,7,2014-07-31T04:00:00Z,2014-10-30T03:59:59Z,2024-11-12T05:27:42Z,2014-17831,1,0,09000064817f17a3
IRS-2014-0025-0002,IRS,IRS-2014-0025,Health Insurance Premium Tax Credit,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2014-07-28T04:00:00Z,2014,7,2014-07-28T04:00:00Z,2014-10-28T03:59:59Z,2024-11-07T23:08:56Z,2014-17696,1,0,09000064817e6d20
IRS-2014-0026-0001,IRS,IRS-2014-0026,Branded Prescription Drug Fee,Proposed Rule,Request for Comment,2014-07-28T04:00:00Z,2014,7,2014-07-28T04:00:00Z,2014-10-28T03:59:59Z,2024-11-07T23:08:55Z,2014-17698,1,0,09000064817e6859
IRS-2014-0024-0001,IRS,IRS-2014-0024,Money Market Funds: Method of Accounting for Gains and Losses on Shares and Broker Returns with Respect to Sales of Shares,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2014-07-28T04:00:00Z,2014,7,2014-07-28T04:00:00Z,2014-10-28T03:59:59Z,2025-10-08T09:01:24Z,2014-17689,1,0,09000064817e60a7
IRS-2014-0022-0001,IRS,IRS-2014-0022,Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2014-07-15T04:00:00Z,2014,7,2014-07-15T04:00:00Z,2014-10-15T03:59:59Z,2024-11-12T05:28:49Z,2014-16597,1,0,09000064817ad472
IRS-2014-0018-0001,IRS,IRS-2014-0018,Individual Retirement Plans and Simplified Employee Pensions; Partial Withdrawal,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2014-07-11T04:00:00Z,2014,7,2014-07-11T04:00:00Z,,2024-11-07T23:07:59Z,2014-16281,1,0,09000064817a1573
IRS-2014-0015-0005,IRS,IRS-2014-0015,Definition of Real Estate Investment True Real Property; Correction,Proposed Rule,,2014-07-09T04:00:00Z,2014,7,2014-07-09T04:00:00Z,,2014-07-10T15:26:48Z,2014-15873,0,0,09000064817996c8
IRS-2014-0020-0001,IRS,IRS-2014-0020,Guidelines: Streamlined Process of Applying for Recognition of Section 501(c)(3) Status,Proposed Rule,,2014-07-02T04:00:00Z,2014,7,2014-07-02T04:00:00Z,2014-10-01T03:59:59Z,2014-07-02T18:06:37Z,2014-15624,0,0,0900006481786fc1
IRS-2014-0019-0001,IRS,IRS-2014-0019,Participation in a Summons Interview,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2014-06-18T04:00:00Z,2014,6,2014-06-18T04:00:00Z,2014-09-17T03:59:59Z,2024-11-11T20:51:29Z,2014-14264,1,0,090000648174fca1
IRS-2014-0017-0001,IRS,IRS-2014-0017,Filing of Forms,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2014-06-06T04:00:00Z,2014,6,2014-06-06T04:00:00Z,2014-08-06T03:59:59Z,2024-11-11T20:52:05Z,2014-13254,1,0,090000648172cdbd
IRS-2014-0006-0017,IRS,IRS-2014-0006,Minimum Essential Coverage and Other Rules Regarding the Shared Responsibility Payment for Individuals; Correction,Proposed Rule,,2014-06-03T04:00:00Z,2014,6,2014-06-03T04:00:00Z,,2014-06-04T16:50:18Z,2014-12754,0,0,0900006481725d2f
IRS-2014-0016-0001,IRS,IRS-2014-0016,Alternative Simplified Credit Election,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2014-06-03T04:00:00Z,2014,6,2014-06-03T04:00:00Z,2014-09-03T03:59:59Z,2024-11-12T05:26:30Z,2014-12758,1,0,0900006481725808
IRS-2014-0010-0008,IRS,IRS-2014-0010,"Information Reporting by Foreign Financial Institutions, etc.; Hearing Cancellation",Proposed Rule,,2014-05-23T04:00:00Z,2014,5,2014-05-23T04:00:00Z,,2014-05-23T17:40:54Z,2014-11921,0,0,090000648170f214
IRS-2013-0041-0002,IRS,IRS-2013-0041,Recourse Liabilities of a Partnership and Special Rules for Related Persons,Proposed Rule,,2014-05-23T04:00:00Z,2014,5,2014-05-23T04:00:00Z,,2014-05-23T17:43:25Z,C1-2013-29420,0,0,090000648170f2a7
IRS-2014-0009-0007,IRS,IRS-2014-0009,"Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons, etc.; Hearing Cancellation",Proposed Rule,,2014-05-23T04:00:00Z,2014,5,2014-05-23T04:00:00Z,,2014-05-23T17:37:06Z,2014-11920,0,0,090000648170f193
IRS-2014-0006-0016,IRS,IRS-2014-0006,Shared Responsibility Payment for Individuals; Minimum Essential Coverage; Hearing Cancellation,Proposed Rule,,2014-05-16T04:00:00Z,2014,5,2014-05-16T04:00:00Z,,2014-05-21T12:17:58Z,2014-11414,0,0,09000064816ff372
IRS-2014-0015-0001,IRS,IRS-2014-0015,Definitions of Real Estate Investment Trust Real Properties,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2014-05-14T04:00:00Z,2014,5,2014-05-14T04:00:00Z,2014-08-13T03:59:59Z,2024-11-11T20:51:52Z,2014-11115,1,0,09000064816f92a0
IRS-2014-0001-0008,IRS,IRS-2014-0001,Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies; Correction,Proposed Rule,Correction,2014-05-13T04:00:00Z,2014,5,2014-05-13T04:00:00Z,,2014-05-13T14:38:21Z,2014-10858,0,0,09000064816f4067
IRS-2014-0013-0001,IRS,IRS-2014-0013,Acquiring Corporation for Purposes of Section 381,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2014-05-07T04:00:00Z,2014,5,2014-05-07T04:00:00Z,2014-08-06T03:59:59Z,2024-11-11T20:50:40Z,2014-10500,1,0,09000064816e6ec6
IRS-2014-0003-0004,IRS,IRS-2014-0003,"Disallowance of Partnership Loss Transfers, Mandatory Basis Adjustments, Basis Reduction in Stock of a Corporate Partner, etc.: Hearings; Cancellations",Proposed Rule,,2014-04-29T04:00:00Z,2014,4,2014-04-29T04:00:00Z,,2014-05-01T11:30:54Z,2014-09699,0,0,09000064816d40d9
IRS-2014-0003-0003,IRS,IRS-2014-0003,"Disallowances of Partnership Loss Transfers, Mandatory Basis Adjustments, Basis Reduction in Stock of a Corporate Partner, etc.; Correction",Proposed Rule,,2014-04-15T04:00:00Z,2014,4,2014-04-15T04:00:00Z,,2014-04-15T17:07:25Z,2014-08360,0,0,09000064816b40ee
IRS-2012-0002-0044,IRS,IRS-2012-0002,Dividend Equivalents from Sources Within the United States; Hearing Cancellation,Proposed Rule,,2014-03-27T04:00:00Z,2014,3,2014-03-27T04:00:00Z,,2014-03-31T11:53:04Z,2014-06712,0,0,09000064816867f8
IRS-2007-0134-0007,IRS,IRS-2007-0134,Qualified Payment Card Agent Program Removals,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2014-03-24T04:00:00Z,2014,3,2014-03-24T04:00:00Z,2014-06-24T03:59:59Z,2024-11-07T23:07:09Z,2014-06209,1,0,090000648167941e
IRS-2014-0009-0001,IRS,IRS-2014-0009,Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons and Revision of Information Reporting and Backup Withholding Regulations,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2014-03-06T05:00:00Z,2014,3,2014-03-06T05:00:00Z,2014-05-06T03:59:59Z,2024-11-07T23:04:38Z,2014-03990,1,0,090000648160582e
IRS-2014-0010-0001,IRS,IRS-2014-0010,Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2014-03-06T05:00:00Z,2014,3,2014-03-06T05:00:00Z,2014-05-06T03:59:59Z,2024-11-07T23:04:40Z,2014-03960,1,0,0900006481605931
IRS-2013-0042-0006,IRS,IRS-2013-0042,Net Investment Income Tax; Correction,Proposed Rule,,2014-02-24T05:00:00Z,2014,2,2014-02-24T05:00:00Z,2014-03-04T04:59:59Z,2014-03-06T02:01:20Z,2014-03763,0,0,09000064815a6a24
IRS-2013-0014-0003,IRS,IRS-2013-0014,Ninety-Day Waiting Period Limitation,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2014-02-24T05:00:00Z,2014,2,2014-02-24T05:00:00Z,2014-03-12T03:59:59Z,2014-03-12T19:03:10Z,2014-03811,0,0,09000064815a6754
IRS-2012-0002-0030,IRS,IRS-2012-0002,Dividend Equivalents from Sources within the United States; Correction,Proposed Rule,,2014-02-24T05:00:00Z,2014,2,2014-02-24T05:00:00Z,2014-03-06T04:59:59Z,2014-03-06T02:01:19Z,2014-03767,0,0,09000064815a6753
IRS-2014-0008-0001,IRS,IRS-2014-0008,Calculation of Unrelated Business Taxable Income for Certain Exempt Organizations,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2014-02-06T05:00:00Z,2014,2,2014-02-06T05:00:00Z,2014-05-08T03:59:59Z,2024-11-11T20:49:04Z,2014-01625,1,0,090000648154c7f0
IRS-2014-0007-0001,IRS,IRS-2014-0007,"Section 707 Regarding Disguised Sales, Generally",Proposed Rule,Notice of Proposed Rulemaking (NPRM),2014-01-30T05:00:00Z,2014,1,2014-01-30T05:00:00Z,2014-05-01T03:59:59Z,2024-11-07T23:04:03Z,2014-01637,1,0,0900006481535b25
IRS-2014-0006-0001,IRS,IRS-2014-0006,Minimum Essential Coverage; Shared Responsibility Payment for Individuals: Public Hearings,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2014-01-27T05:00:00Z,2014,1,2014-01-27T05:00:00Z,2014-04-29T03:59:59Z,2024-11-07T23:03:15Z,2014-01439,1,0,090000648152a752
IRS-2013-0034-0003,IRS,IRS-2013-0034,Arbitrage Rebate Overpayments on Tax-Exempt Bonds: Hearing Cancellation,Proposed Rule,,2014-01-24T05:00:00Z,2014,1,2014-01-24T05:00:00Z,,2014-01-28T12:24:59Z,2014-01388,0,0,0900006481521f44
IRS-2014-0004-0001,IRS,IRS-2014-0004,Guidance for Determining Stock Ownership,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2014-01-17T05:00:00Z,2014,1,2014-01-17T05:00:00Z,2014-04-18T03:59:59Z,2024-11-07T23:02:33Z,2014-00894,1,0,0900006481510d86
IRS-2014-0005-0001,IRS,IRS-2014-0005,Basis in Interests in Tax-Exempt Trusts,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2014-01-17T05:00:00Z,2014,1,2014-01-17T05:00:00Z,2014-04-18T03:59:59Z,2024-11-07T23:02:16Z,2014-00807,1,0,0900006481510f18
IRS-2014-0003-0001,IRS,IRS-2014-0003,"Disallowance of Partnership Loss Transfers, Mandatory Basis Adjustments, Basis Reduction in Stock of a Corporate Partner, etc.",Proposed Rule,Notice of Proposed Rulemaking (NPRM),2014-01-16T05:00:00Z,2014,1,2014-01-16T05:00:00Z,2014-04-17T03:59:59Z,2024-11-07T23:02:27Z,2014-00649,1,0,090000648150d5f0