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withdrawn,object_id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-2019-0004-0001,IRS,IRS-2019-0004,Limitation on Deduction for Business Interest Expense (REG-106089-18),Proposed Rule,Notice of Proposed Rulemaking (NPRM),2018-12-28T05:00:00Z,2018,12,2018-12-28T05:00:00Z,2019-02-27T04:59:59Z,2024-11-12T22:52:06Z,2018-26257,1,0,09000064839cc09c
IRS-2018-0029-0149,IRS,IRS-2018-0029,Investing in Qualified Opportunity Funds; Correction,Proposed Rule,Correction,2018-12-28T05:00:00Z,2018,12,2018-12-28T05:00:00Z,,2019-01-18T16:51:08Z,2018-28207,0,0,09000064839cb8b4
IRS-2019-0005-0001,IRS,IRS-2019-0005,Rules Regarding Certain Hybrid Arrangements (REG–104352–18),Proposed Rule,Notice of Proposed Rulemaking (NPRM),2018-12-28T05:00:00Z,2018,12,2018-12-28T05:00:00Z,2019-02-27T04:59:59Z,2024-11-12T22:52:06Z,2018-27714,1,0,09000064839cc0e2
IRS-2019-0003-0001,IRS,IRS-2019-0003,Gain or Loss of Foreign Persons from Sale or Exchange of Certain Partnership Interests  [REG–113604–18],Proposed Rule,Notice of Proposed Rulemaking (NPRM),2018-12-27T05:00:00Z,2018,12,2018-12-27T05:00:00Z,2019-02-26T04:59:59Z,2024-11-12T22:52:46Z,2018-28167,1,0,09000064839c8a6b
IRS-2019-0002-0001,IRS,IRS-2019-0002,Base Erosion and Anti-Abuse Tax (REG–104259–18),Proposed Rule,Notice of Proposed Rulemaking (NPRM),2018-12-21T05:00:00Z,2018,12,2018-12-21T05:00:00Z,2019-02-20T04:59:59Z,2024-11-12T22:53:14Z,2018-27391,1,0,09000064839be31f
IRS-2018-0042-0001,IRS,IRS-2018-0042,Regulations Reducing Burden under FATCA and Chapter 3,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2018-12-18T05:00:00Z,2018,12,2018-12-18T05:00:00Z,2019-02-20T04:59:59Z,2024-11-12T22:52:28Z,2018-27290,1,0,09000064839a9903
IRS-2018-0040-0001,IRS,IRS-2018-0040,"Guidance Related to the Foreign Tax Credit, Including Guidance Implementing Changes Made by the Tax Cuts and Jobs Act [REG–105600–18]",Proposed Rule,Notice of Proposed Rulemaking (NPRM),2018-12-07T05:00:00Z,2018,12,2018-12-07T05:00:00Z,2019-02-06T04:59:59Z,2024-11-12T22:49:44Z,2018-26322,1,0,0900006483958054
IRS-2018-0037-0001,IRS,IRS-2018-0037,Estate and Gift Taxes; Difference in the Basic Exclusion Amount,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2018-11-23T05:00:00Z,2018,11,2018-11-23T05:00:00Z,2019-02-22T04:59:59Z,2024-11-12T22:50:08Z,2018-25538,1,0,09000064838f5a4a
IRS-2018-0036-0001,IRS,IRS-2018-0036,User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2018-11-19T05:00:00Z,2018,11,2018-11-19T05:00:00Z,2019-01-19T04:59:59Z,2024-11-12T22:49:42Z,2018-25210,1,0,09000064838e674a
IRS-2018-0031-0001,IRS,IRS-2018-0031,Removal of Regulations on Advance Payments for Goods and Long-Term Contracts,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2018-11-15T05:00:00Z,2018,11,2018-11-15T05:00:00Z,2019-01-15T04:59:59Z,2024-11-07T01:27:51Z,2018-22025,1,0,09000064837d8fcc
IRS-2018-0035-0001,IRS,IRS-2018-0035,"Hardship Distributions of Elective Contributions, Qualified Matching Contributions, Qualified Nonelective Contributions, and Earnings (REG-107813-18)",Proposed Rule,Notice of Proposed Rulemaking (NPRM),2018-11-14T05:00:00Z,2018,11,2018-11-14T05:00:00Z,2019-01-15T04:59:59Z,2024-11-12T22:49:58Z,2018-24812,1,0,09000064838d4e3b
IRS-2018-0033-0001,IRS,IRS-2018-0033,"Regulations to Prescribe Return and Time for Filing for Payment of Section 4960, 4966, 4967, and 4968 Taxes and to Update the Abatement Rules for Section 4966 and 4967 Taxes",Proposed Rule,Notice of Proposed Rulemaking (NPRM),2018-11-07T05:00:00Z,2018,11,2018-11-07T05:00:00Z,2018-12-08T04:59:59Z,2024-11-12T22:48:49Z,2018-24285,1,0,09000064838a7c41
IRS-2018-0034-0001,IRS,IRS-2018-0034,Modification of Discounting Rules for Insurance Companies (REG-103163-18),Proposed Rule,Notice of Proposed Rulemaking (NPRM),2018-11-07T05:00:00Z,2018,11,2018-11-07T05:00:00Z,2018-12-08T04:59:59Z,2024-11-12T22:48:49Z,2018-24367,1,0,09000064838a7c82
IRS-2018-0030-0001,IRS,IRS-2018-0030,Amount Determined Under Section 956 for Corporate United States Shareholders (REG-114540-18),Proposed Rule,Notice of Proposed Rulemaking (NPRM),2018-11-05T05:00:00Z,2018,11,2018-11-05T05:00:00Z,2018-12-06T04:59:59Z,2025-02-21T02:00:50Z,2018-24140,1,0,0900006483898c6e
IRS-2018-0018-0021,IRS,IRS-2018-0018,Additional First Year Depreciation Deduction: Public Hearing,Proposed Rule,Notice of Hearing,2018-10-30T04:00:00Z,2018,10,2018-10-30T04:00:00Z,2018-11-16T04:59:59Z,2018-11-21T02:01:37Z,2018-23636,0,0,0900006483868575
IRS-2018-0028-0001,IRS,IRS-2018-0028,Health Reimbursement Arrangements and Other Account-Based Group Health Plans (REG-136724-17),Proposed Rule,Notice of Proposed Rulemaking (NPRM),2018-10-29T04:00:00Z,2018,10,2018-10-29T04:00:00Z,2018-12-29T04:59:59Z,2024-11-07T01:05:57Z,2018-23183,1,0,0900006483861998
IRS-2018-0029-0001,IRS,IRS-2018-0029,Investing in Qualified Opportunity Funds (REG-115420-18),Proposed Rule,Notice of Proposed Rulemaking (NPRM),2018-10-29T04:00:00Z,2018,10,2018-10-29T04:00:00Z,2018-12-29T04:59:59Z,2024-11-07T01:05:57Z,2018-23382,1,0,09000064838619ee
IRS-2018-0027-0001,IRS,IRS-2018-0027,De Minimis Error Safe Harbor Exceptions to Penalties for Failure to File Correct Information Returns or Furnish Correct Payee Statements,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2018-10-17T04:00:00Z,2018,10,2018-10-17T04:00:00Z,2018-12-18T04:59:59Z,2024-11-07T01:27:50Z,2018-22393,1,0,09000064837fd0c2
IRS-2018-0019-0151,IRS,IRS-2018-0019,Guidance Regarding the Transition Tax Under Section 965 and Related Provisions; Hearing,Proposed Rule,Hearings,2018-10-15T04:00:00Z,2018,10,2018-10-15T04:00:00Z,2018-10-17T03:59:59Z,2018-10-17T01:05:02Z,2018-22345,0,0,09000064837d91b5
IRS-2018-0013-0002,IRS,IRS-2018-0013,"Guidance Related to Section 951A
(Global Intangible Low-Taxed Income) (REG–104390–18)",Proposed Rule,Notice of Proposed Rulemaking (NPRM),2018-10-10T04:00:00Z,2018,10,2018-10-10T04:00:00Z,2018-11-27T04:59:59Z,2024-11-12T06:18:55Z,2018-20304,1,0,09000064837b54fe
IRS-2018-0019-0150,IRS,IRS-2018-0019,Availability of Additional Guidance Under Section 965,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2018-10-10T04:00:00Z,2018,10,2018-10-10T04:00:00Z,,2018-10-12T11:53:57Z,2018-22022,0,0,09000064837b5602
IRS-2018-0026-0001,IRS,IRS-2018-0026,Removal of Section 385 Documentation Regulations (REG–130244–17),Proposed Rule,Notice of Proposed Rulemaking (NPRM),2018-09-24T04:00:00Z,2018,9,2018-09-24T04:00:00Z,2018-12-25T04:59:59Z,2024-11-07T01:38:42Z,2018-20652,1,0,0900006483758600
IRS-2018-0025-0001,IRS,IRS-2018-0025,Contributions in Exchange for State or Local Tax Credits (REG-112176-18),Proposed Rule,Notice of Proposed Rulemaking (NPRM),2018-08-27T04:00:00Z,2018,8,2018-08-27T04:00:00Z,2018-10-12T03:59:59Z,2024-11-07T01:05:21Z,2018-18377,1,0,0900006483659c68
IRS-2018-0014-0005,IRS,IRS-2018-0014,Removal of Temporary Regulations on a Partner's Share of a Partnership Liability for Disguised Sale Purposes; Hearing Cancellation,Proposed Rule,Notice of Hearing,2018-08-17T04:00:00Z,2018,8,2018-08-17T04:00:00Z,,2018-08-21T17:59:17Z,2018-17792,0,0,090000648362ff6a
IRS-2018-0020-0001,IRS,IRS-2018-0020,"Centralized Partnership Audit Regime (REG–136118–15, REG–119337–17; REG–118067–17; REG–120232–17 and REG–120233–17)",Proposed Rule,Notice of Proposed Rulemaking (NPRM),2018-08-17T04:00:00Z,2018,8,2018-08-17T04:00:00Z,2018-10-02T03:59:59Z,2024-11-07T01:36:20Z,2018-17614,1,0,0900006483630819
IRS-2018-0021-0001,IRS,IRS-2018-0021,Qualified Business Income Deduction (REG–107892–18),Proposed Rule,Notice of Proposed Rulemaking (NPRM),2018-08-16T04:00:00Z,2018,8,2018-08-16T04:00:00Z,2019-04-10T03:59:59Z,2024-11-07T01:36:36Z,2018-17276,1,0,090000648362b6d3
IRS-2018-0019-0001,IRS,IRS-2018-0019,Guidance  Regarding Transition Tax under Section 965 and Related Provisions (REG–104226–18),Proposed Rule,Notice of Proposed Rulemaking (NPRM),2018-08-09T04:00:00Z,2018,8,2018-08-09T04:00:00Z,2018-10-10T03:59:59Z,2024-11-07T01:36:29Z,2018-16476,1,0,09000064835f8b8f
IRS-2018-0018-0001,IRS,IRS-2018-0018,Additional First Year Depreciation Deduction (REG–104397–18),Proposed Rule,Notice of Proposed Rulemaking (NPRM),2018-08-08T04:00:00Z,2018,8,2018-08-08T04:00:00Z,2018-10-10T03:59:59Z,2024-11-07T01:36:05Z,2018-16716,1,0,09000064835f04a9
IRS-2018-0017-0001,IRS,IRS-2018-0017,Tax Return Preparer Due Diligence Penalty Under Section 6695(g) (REG-103474-18),Proposed Rule,Notice of Proposed Rulemaking (NPRM),2018-07-18T04:00:00Z,2018,7,2018-07-18T04:00:00Z,2018-08-18T03:59:59Z,2024-11-07T23:54:54Z,2018-15351,1,0,0900006483518118
IRS-2018-0011-0003,IRS,IRS-2018-0011,Filing Requirements for Information Returns Required on Magnetic Media (Electronically); Correction,Proposed Rule,Correction,2018-07-17T04:00:00Z,2018,7,2018-07-17T04:00:00Z,,2018-07-18T20:13:43Z,2018-15164,0,0,090000648350d280
IRS-2018-0008-0007,IRS,IRS-2018-0008,Certain Non-Government Attorneys Not Authorized to Participate in Examinations of Books and Witnesses as Section 6103(n) Contractors; Hearing,Proposed Rule,Public Hearing,2018-07-02T04:00:00Z,2018,7,2018-07-02T04:00:00Z,2018-07-20T03:59:59Z,2020-08-23T13:14:08Z,2018-13695,0,0,090000648346003e
IRS-2018-0014-0001,IRS,IRS-2018-0014,"Proposed Removal of Temporary Regulations on a Partner’s Share of a
Partnership Liability for Disguised Sale Purposes (REG–131186–17)",Proposed Rule,Notice of Proposed Rulemaking (NPRM),2018-06-19T04:00:00Z,2018,6,2018-06-19T04:00:00Z,2018-08-04T03:59:59Z,2024-11-07T01:32:39Z,2018-13129,1,0,090000648342c1e1
IRS-2018-0012-0001,IRS,IRS-2018-0012,Arbitrage Investment Restrictions on Tax-Exempt Bonds,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2018-06-12T04:00:00Z,2018,6,2018-06-12T04:00:00Z,2018-09-11T03:59:59Z,2024-11-07T01:31:43Z,2018-12565,1,0,09000064833ed4b1
IRS-2018-0011-0001,IRS,IRS-2018-0011,Filing Requirements for Information Returns Required on Magnetic Media (Electronically) REG-102951-16,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2018-05-31T04:00:00Z,2018,5,2018-05-31T04:00:00Z,2018-07-31T03:59:59Z,2024-11-07T01:29:17Z,2018-11749,1,0,0900006483315e4b
IRS-2018-0008-0001,IRS,IRS-2018-0008,Certain Non-Government Attorneys Not Authorized to Participate in Examinations of Books and Witnesses as a Section 6103(n) Contractor,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2018-03-28T04:00:00Z,2018,3,2018-03-28T04:00:00Z,2018-06-27T03:59:59Z,2024-11-07T01:24:40Z,2018-06242,1,0,09000064830591a3
IRS-2018-0009-0001,IRS,IRS-2018-0009,Disclosure of Returns and Return Information in Connection with Written Contracts or Agreements for the Acquisition of Property or Services for Tax Administration Purposes,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2018-03-13T04:00:00Z,2018,3,2018-03-13T04:00:00Z,2018-04-13T03:59:59Z,2024-11-07T01:23:43Z,2018-04971,1,0,090000648300622b
IRS-2018-0006-0001,IRS,IRS-2018-0006,"Short-Term, Limited-Duration Insurance",Proposed Rule,Notice of Proposed Rulemaking (NPRM),2018-02-21T05:00:00Z,2018,2,,,2018-03-15T15:29:26Z,2018-03208,0,0,0900006482f4caa8
IRS-2018-0005-0001,IRS,IRS-2018-0005,Eliminating Unnecessary Tax Regulations,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2018-02-15T05:00:00Z,2018,2,2018-02-15T05:00:00Z,2018-05-15T03:59:59Z,2024-11-07T01:21:17Z,2018-02918,1,0,0900006482f34780
IRS-2018-0004-0001,IRS,IRS-2018-0004,Centralized Partnership Audit Regime: Adjusting Tax Attributes,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2018-02-02T05:00:00Z,2018,2,2018-02-02T05:00:00Z,2018-05-04T03:59:59Z,2024-11-07T01:21:09Z,2018-01989,1,0,0900006482eb752f