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withdrawn,object_id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-2015-0055-0001,IRS,IRS-2015-0055,Country-by-Country Reporting (REG-109822-15),Proposed Rule,Notice of Proposed Rulemaking (NPRM),2015-12-23T05:00:00Z,2015,12,2015-12-23T05:00:00Z,2016-04-30T03:59:59Z,2024-11-11T21:17:52Z,2015-32145,1,0,0900006481dca540
IRS-2015-0050-0007,IRS,IRS-2015-0050,Dividend Equivalents from Sources Within the UnitedStates; Correction,Proposed Rule,,2015-12-07T05:00:00Z,2015,12,2015-12-07T05:00:00Z,,2015-12-07T16:32:44Z,2015-30779,0,0,0900006481d896c2
IRS-2015-0054-0001,IRS,IRS-2015-0054,Relief from Joint and Several Liability,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2015-11-20T05:00:00Z,2015,11,2015-11-20T05:00:00Z,2016-02-19T04:59:59Z,2024-11-07T23:33:54Z,2015-29609,1,0,0900006481d5e196
IRS-2015-0041-0041,IRS,IRS-2015-0041,Administration of Multiemployer Plan Participant Vote on an Approved Suspension of Benefits under the Multiemployer Pension Reform Act; Hearing,Proposed Rule,Notice of Hearing,2015-11-17T05:00:00Z,2015,11,2015-11-17T05:00:00Z,2015-12-01T04:59:59Z,2015-12-05T21:44:00Z,2015-29289,0,0,0900006481d4d5c8
IRS-2015-0033-0007,IRS,IRS-2015-0033,Extension of Time to File Certain Information Returns; Comment Period Extension,Proposed Rule,,2015-11-06T05:00:00Z,2015,11,2015-11-06T05:00:00Z,2016-01-12T04:59:59Z,2015-11-21T22:20:24Z,2015-28279,0,0,0900006481d1aac3
IRS-2015-0047-0003,IRS,IRS-2015-0047,Treatment of Certain Transfers of Property to Foreign Corporations; Correction,Proposed Rule,,2015-11-04T05:00:00Z,2015,11,2015-11-04T05:00:00Z,,2015-11-05T21:05:55Z,2015-28013,0,0,0900006481d0d902
IRS-2015-0052-0001,IRS,IRS-2015-0052,Preparer Tax Identification Number User Fee Update,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2015-10-30T04:00:00Z,2015,10,2015-10-30T04:00:00Z,2016-01-29T04:59:59Z,2024-11-07T23:24:13Z,2015-27791,1,0,0900006481cfc910
IRS-2015-0042-0004,IRS,IRS-2015-0042,United States Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships: Rents and Royalties Derived in the Active Conduct of a Trade or Business; Correction,Proposed Rule,,2015-10-29T04:00:00Z,2015,10,2015-10-29T04:00:00Z,,2015-11-03T16:13:37Z,2015-27601,0,0,0900006481cf8a73
IRS-2015-0034-0002,IRS,IRS-2015-0034,Allocable Cash Basis and Tiered Partnership Items; Correction,Proposed Rule,,2015-10-29T04:00:00Z,2015,10,2015-10-29T04:00:00Z,,2015-11-03T16:37:12Z,2015-27609,0,0,0900006481cf8a76
IRS-2015-0053-0002,IRS,IRS-2015-0053,General Allocation and Accounting: Partial Withdrawal,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2015-10-27T04:00:00Z,2015,10,2015-10-27T04:00:00Z,,2024-11-07T23:26:18Z,2015-27319,1,0,0900006481cf1661
IRS-2015-0032-0003,IRS,IRS-2015-0032,Definition of Terms Relating to Marital Status,Proposed Rule,Request for Comment,2015-10-23T04:00:00Z,2015,10,2015-10-23T04:00:00Z,2015-12-08T04:59:59Z,2024-11-07T23:28:11Z,2015-26890,1,0,0900006481ce4b00
IRS-2015-0036-0031,IRS,IRS-2015-0036,Disguised Payments for Services; Extension of Comment Period,Proposed Rule,Request for Comment,2015-10-13T04:00:00Z,2015,10,2015-10-13T04:00:00Z,2015-11-17T04:59:59Z,2016-02-11T14:01:08Z,2015-25940,0,0,0900006481cc4a71
IRS-2015-0021-0138,IRS,IRS-2015-0021,Qualifying Income from Activities of Publicly Traded Partnerships with Respect to Minerals or Natural Resources: Hearing,Proposed Rule,,2015-09-28T04:00:00Z,2015,9,2015-09-28T04:00:00Z,,2015-09-28T15:15:35Z,2015-24568,0,0,0900006481c9db39
IRS-2015-0050-0002,IRS,IRS-2015-0050,Dividend Equivalents from Sources within the United States,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2015-09-18T04:00:00Z,2015,9,2015-09-18T04:00:00Z,2015-12-18T04:59:59Z,2024-11-12T05:37:47Z,2015-21753,1,0,0900006481c7ed3f
IRS-2015-0049-0001,IRS,IRS-2015-0049,Substantiation Requirement for Certain Contributions,Proposed Rule,Request for Comment,2015-09-17T04:00:00Z,2015,9,2015-09-17T04:00:00Z,2015-12-17T04:59:59Z,2024-11-07T22:10:06Z,2015-23291,1,0,0900006481c7bd88
IRS-2015-0047-0001,IRS,IRS-2015-0047,Treatment of Certain Transfers of Property to Foreign Corporations,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2015-09-16T04:00:00Z,2015,9,2015-09-16T04:00:00Z,2015-12-16T04:59:59Z,2024-11-11T21:03:27Z,2015-23279,1,0,0900006481c726d9
IRS-2015-0045-0001,IRS,IRS-2015-0045,Guidance: Imposition ofTax on Certain Gifts and Bequests from Covered Expatriates,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2015-09-10T04:00:00Z,2015,9,2015-09-10T04:00:00Z,2015-12-10T04:59:59Z,2024-11-12T05:44:47Z,2015-22574,1,0,0900006481c65097
IRS-2015-0036-0002,IRS,IRS-2015-0036,Disguised Payments for Services; Correction,Proposed Rule,Correction,2015-09-03T04:00:00Z,2015,9,2015-09-03T04:00:00Z,2015-08-02T03:59:59Z,2015-10-07T21:29:28Z,2015-20476,0,0,0900006481c50e3e
IRS-2015-0042-0001,IRS,IRS-2015-0042,U.S. Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships; Rents and Royalties Derived in the Active Conduct of a Trade or Business,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2015-09-02T04:00:00Z,2015,9,2015-09-02T04:00:00Z,,2024-11-12T05:42:24Z,2015-21572,1,0,0900006481c4f3d1
IRS-2015-0041-0001,IRS,IRS-2015-0041,Administration of Multiemployer Plan Participant Vote on an Approved Suspension of Benefits under MPRA,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2015-09-02T04:00:00Z,2015,9,2015-09-02T04:00:00Z,2015-11-03T04:59:59Z,2024-11-12T05:42:23Z,2015-21765,1,0,0900006481c4f354
IRS-2015-0040-0001,IRS,IRS-2015-0040,Minimum Value of Eligible Employer-Sponsored Health Plans,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2015-09-01T04:00:00Z,2015,9,2015-09-01T04:00:00Z,2015-11-03T04:59:59Z,2024-11-12T05:40:32Z,2015-21427,1,0,0900006481c4869e
IRS-2015-0043-0001,IRS,IRS-2015-0043,Reportable Transactions Penalties under Section 6707A,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2015-08-28T04:00:00Z,2015,8,2015-08-28T04:00:00Z,,2024-11-12T05:39:26Z,2015-21259,1,0,0900006481c4134a
IRS-2015-0037-0002,IRS,IRS-2015-0037,Residence Rules Involving U.S. Possessions,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2015-08-27T04:00:00Z,2015,8,2015-08-27T04:00:00Z,2015-11-26T04:59:59Z,2024-11-12T05:43:17Z,2015-21258,1,0,0900006481c3d357
IRS-2009-0030-0002,IRS,IRS-2009-0030,Domestic Production Activities Deduction Regulations; Allocation of W-2 Wages in a Short Taxable Year and in an Acquisition or Disposition,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2015-08-27T04:00:00Z,2015,8,2015-08-27T04:00:00Z,2015-11-26T04:59:59Z,2024-11-12T05:42:58Z,2015-20772,1,0,0900006481c3d4d6
IRS-2015-0015-0032,IRS,IRS-2015-0015,Exception From Passive Income for Certain Foreign Insurance Companies; Hearing; Correction,Proposed Rule,,2015-08-21T04:00:00Z,2015,8,2015-08-21T04:00:00Z,,2015-08-24T17:03:04Z,2015-20849,0,0,0900006481c2ff5c
IRS-2015-0015-0031,IRS,IRS-2015-0015,Exception from Passive Income for Certain Foreign Insurance Companies; Hearing,Proposed Rule,Hearings,2015-08-19T04:00:00Z,2015,8,2015-08-19T04:00:00Z,2015-08-27T03:59:59Z,2024-11-11T21:07:26Z,2015-20468,1,0,0900006481c29f7a
IRS-2015-0037-0001,IRS,IRS-2015-0037,Disguised Payments for Services; Correction,Proposed Rule,,2015-08-19T00:00:00Z,2015,8,,,2015-09-03T15:21:00Z,,0,1,0900006481c2a08a
IRS-2015-0033-0003,IRS,IRS-2015-0033,Extension of Time to File Certain Information Returns,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2015-08-13T04:00:00Z,2015,8,2015-08-13T04:00:00Z,2016-01-12T04:59:59Z,2025-09-30T09:00:12Z,2015-19933,1,0,0900006481c1cf77
IRS-2015-0030-0013,IRS,IRS-2015-0030,Guidance Under Section 529A: Qualifies ABLE Programs; Correction,Proposed Rule,,2015-08-07T04:00:00Z,2015,8,2015-08-07T04:00:00Z,,2015-08-07T20:52:46Z,2015-19369,0,0,0900006481bca652
IRS-2015-0004-0070,IRS,IRS-2015-0004,Suspension of Benefits Under the Multiemployer Pension Reform Act; Correction,Proposed Rule,Notice of Hearing,2015-08-06T04:00:00Z,2015,8,2015-08-06T04:00:00Z,2015-08-22T03:59:59Z,2015-08-29T21:08:20Z,2015-19365,0,0,0900006481bc762e
IRS-2015-0034-0001,IRS,IRS-2015-0034,Allocable Cash Basis and Tiered Partnership Items,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2015-08-03T04:00:00Z,2015,8,2015-08-03T04:00:00Z,2015-11-03T04:59:59Z,2024-11-12T05:43:04Z,2015-18817,1,0,0900006481bb7ebf
IRS-2015-0031-0002,IRS,IRS-2015-0031,Issue Price Definition for Tax-Exempt Bonds; Correction,Proposed Rule,,2015-07-30T04:00:00Z,2015,7,2015-07-30T04:00:00Z,,2015-07-31T16:33:46Z,2015-18614,0,0,0900006481bb0cca
IRS-2015-0036-0001,IRS,IRS-2015-0036,Disguised Payments for Services,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2015-07-23T04:00:00Z,2015,7,2015-07-23T04:00:00Z,2015-10-22T03:59:59Z,2024-11-12T05:44:40Z,2015-17828,1,0,0900006481b9aefd
IRS-2015-0014-0002,IRS,IRS-2015-0014,Tax on Certain Foreign Procurement; Correction,Proposed Rule,Correction,2015-07-21T04:00:00Z,2015,7,2015-07-21T04:00:00Z,2015-07-22T03:59:59Z,2015-07-21T15:40:24Z,2015-16761,0,0,0900006481b95148
IRS-2015-0035-0001,IRS,IRS-2015-0035,Property Transferred in Connection with the Performance of Services,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2015-07-17T04:00:00Z,2015,7,2015-07-17T04:00:00Z,2015-10-16T03:59:59Z,2024-11-12T05:37:18Z,2015-17530,1,0,0900006481b8e9cc
IRS-2015-0033-0001,IRS,IRS-2015-0033,Deleted Docket,Proposed Rule,,2015-07-09T00:00:00Z,2015,7,,,2024-11-12T05:39:19Z,,0,1,0900006481b75507
IRS-2015-0031-0001,IRS,IRS-2015-0031,Issue Price Definition for Tax-Exempt Bonds,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2015-06-24T04:00:00Z,2015,6,2015-06-24T04:00:00Z,2015-09-23T03:59:59Z,2024-11-11T21:01:41Z,2015-15411,1,0,0900006481b51c2b
IRS-2015-0030-0001,IRS,IRS-2015-0030,Qualified ABLE Programs,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2015-06-22T04:00:00Z,2015,6,2015-06-22T04:00:00Z,2015-09-22T03:59:59Z,2024-11-11T21:00:52Z,2015-15280,1,0,0900006481b4cf83
IRS-2015-0004-0036,IRS,IRS-2015-0004,Suspension of Benefits under the Multiemployer Pension Reform Act of 2014,Proposed Rule,,2015-06-19T04:00:00Z,2015,6,2015-06-19T04:00:00Z,2015-08-19T03:59:59Z,2015-12-07T22:00:53Z,2015-14948,0,0,0900006481b481fe
IRS-2015-0021-0006,IRS,IRS-2015-0021,Qualifying Income from Activities of Publicly Traded Partnerships with Respect to Minerals or Natural Resources; Correction,Proposed Rule,Correction,2015-06-18T04:00:00Z,2015,6,2015-06-18T04:00:00Z,2015-08-05T03:59:59Z,2022-02-15T18:05:01Z,2015-14467,0,0,0900006481b44b57
IRS-2015-0005-0002,IRS,IRS-2015-0005,Determination of Adjusted Applicable Federal Rates and the Adjusted Federal Long-Term Rate; Hearing Cancellation,Proposed Rule,,2015-06-15T04:00:00Z,2015,6,2015-06-15T04:00:00Z,,2015-06-15T19:28:04Z,2015-14623,0,0,0900006481b369f9
IRS-2015-0027-0002,IRS,IRS-2015-0027,Partnership Transactions Involving Equity Interests of a Partner,Proposed Rule,,2015-06-12T04:00:00Z,2015,6,2015-06-12T04:00:00Z,2015-09-11T03:59:59Z,2015-08-16T01:30:30Z,2015-14403,0,0,0900006481b30414
IRS-2015-0028-0001,IRS,IRS-2015-0028,Aggregation of Basis for Partnership Distributions Involving Equity Interests of a Partner,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2015-06-12T04:00:00Z,2015,6,2015-06-12T04:00:00Z,2015-09-11T03:59:59Z,2024-11-11T20:58:18Z,2015-14404,1,0,0900006481b302e5
IRS-2015-0029-0001,IRS,IRS-2015-0029,Elimination of Circular Adjustments to Basis; Absorption of Losses,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2015-06-11T04:00:00Z,2015,6,2015-06-11T04:00:00Z,2015-09-10T03:59:59Z,2024-11-11T20:58:17Z,2015-13982,1,0,0900006481b2c673
IRS-2015-0024-0001,IRS,IRS-2015-0024,Guidance: Treatment of Transactions in which Federal Financial Assistance is Provided,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2015-05-20T04:00:00Z,2015,5,2015-05-20T04:00:00Z,2015-08-19T03:59:59Z,2024-11-07T23:20:27Z,2015-12230,1,0,0900006481aeb5d0
IRS-2015-0023-0001,IRS,IRS-2015-0023,Application of Modified Carryover Basis to General Basis Rules,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2015-05-11T04:00:00Z,2015,5,2015-05-11T04:00:00Z,2015-08-11T03:59:59Z,2024-11-07T23:20:49Z,2015-11210,1,0,0900006481ad8bc2
IRS-2015-0022-0001,IRS,IRS-2015-0022,Notional Principal Contracts; Swaps with Nonperiodic Payments,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2015-05-08T04:00:00Z,2015,5,2015-05-08T04:00:00Z,2015-08-07T03:59:59Z,2024-11-07T23:21:34Z,2015-11093,1,0,0900006481ad5270
IRS-2015-0021-0001,IRS,IRS-2015-0021,Qualifying Income from Activities of Publicly Traded Partnerships with Respect to Minerals or Natural Resources,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2015-05-06T04:00:00Z,2015,5,2015-05-06T04:00:00Z,2015-10-08T03:59:59Z,2024-11-07T23:20:04Z,2015-10592,1,0,0900006481ad0021
IRS-2015-0013-0003,IRS,IRS-2015-0013,Allocation of Controlled Group Research Credit; Corrections,Proposed Rule,,2015-04-27T04:00:00Z,2015,4,2015-04-27T04:00:00Z,,2015-04-27T17:35:26Z,2015-09605,0,0,0900006481abc3f9
IRS-2015-0015-0001,IRS,IRS-2015-0015,Exception from Passive Income for Certain Foreign Insurance Companies,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2015-04-24T04:00:00Z,2015,4,2015-04-24T04:00:00Z,2015-07-24T03:59:59Z,2024-11-07T23:17:00Z,2015-09630,1,0,0900006481ab86fc
IRS-2015-0014-0001,IRS,IRS-2015-0014,Tax on Certain Foreign Procurement,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2015-04-22T04:00:00Z,2015,4,2015-04-22T04:00:00Z,2015-07-22T03:59:59Z,2024-11-07T23:16:20Z,2015-09383,1,0,0900006481ab338c
IRS-2015-0009-0004,IRS,IRS-2015-0009,Reporting for Premiums; Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options; Correction,Proposed Rule,Correction,2015-04-16T04:00:00Z,2015,4,2015-04-16T04:00:00Z,2015-06-12T03:59:59Z,2022-02-15T17:36:52Z,2015-08745,0,0,0900006481aa9327
IRS-2015-0013-0001,IRS,IRS-2015-0013,Allocation of Controlled Group Research Credit,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2015-04-03T04:00:00Z,2015,4,2015-04-03T04:00:00Z,2015-07-03T03:59:59Z,2024-11-07T23:18:32Z,2015-07380,1,0,0900006481a8aba0
IRS-2015-0009-0001,IRS,IRS-2015-0009,Reporting of Original Issue Discount on Tax-Exempt Obligations: Basis and Transfer Reporting by Securities Brokers for Debt Instruments and Options,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2015-03-13T04:00:00Z,2015,3,2015-03-13T04:00:00Z,2015-06-12T03:59:59Z,2024-11-07T23:13:44Z,2015-05654,1,0,0900006481a4279a
IRS-2015-0007-0001,IRS,IRS-2015-0007,Reporting Income and Deductions of a Corporation that Becomes or Ceases to Be a Member of a Consolidated Group,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2015-03-06T05:00:00Z,2015,3,2015-03-06T05:00:00Z,2015-06-05T03:59:59Z,2024-11-07T23:15:44Z,2015-05123,1,0,0900006481a30120
IRS-2015-0006-0001,IRS,IRS-2015-0006,"Winnings from Bingo, Keno, and Slot Machines",Proposed Rule,Notice of Proposed Rulemaking (NPRM),2015-03-04T05:00:00Z,2015,3,2015-03-04T05:00:00Z,2015-06-03T03:59:59Z,2024-11-07T23:17:20Z,2015-04437,1,0,0900006481a2a9ae
IRS-2015-0005-0001,IRS,IRS-2015-0005,Adjusted Applicable Federal Rates and Adjusted Federal Long-Term Rate,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2015-03-02T05:00:00Z,2015,3,2015-03-02T05:00:00Z,2015-06-02T03:59:59Z,2024-11-12T05:35:04Z,2015-04213,1,0,0900006481a23b01
IRS-2015-0003-0001,IRS,IRS-2015-0003,Health Insurance Providers Fee,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2015-02-26T05:00:00Z,2015,2,2015-02-26T05:00:00Z,2015-05-28T03:59:59Z,2024-11-07T23:13:39Z,2015-03945,1,0,0900006481a18dcd
IRS-2015-0004-0001,IRS,IRS-2015-0004,Suspensions of Benefits Under the Multiemployer Pension Reform Act of 2014,Proposed Rule,,2015-02-18T05:00:00Z,2015,2,2015-02-18T05:00:00Z,2015-04-07T03:59:59Z,2015-08-18T01:30:33Z,2015-03290,0,0,0900006481a07879
IRS-2014-0035-0004,IRS,IRS-2014-0035,Certain Distributions Treated as Sales or Exchanges; Corrections,Proposed Rule,,2015-01-26T05:00:00Z,2015,1,2015-01-26T05:00:00Z,2015-02-03T04:59:59Z,2015-02-02T20:10:46Z,2015-01258,0,0,09000064819deeb1
IRS-2015-0002-0001,IRS,IRS-2015-0002,Credit for Increasing Research Activities,Proposed Rule,,2015-01-20T05:00:00Z,2015,1,2015-01-20T05:00:00Z,2015-03-24T03:59:59Z,2015-03-24T02:09:53Z,2015-00690,0,0,09000064819d2483