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withdrawn,object_id IRS-2019-0059-0001,IRS,IRS-2019-0059,Source of Income From Certain Sales of Personal Property,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-12-30T05:00:00Z,2019,12,2019-12-30T05:00:00Z,2020-02-29T04:59:59Z,2024-11-12T23:15:34Z,2019-27813,1,0,0900006484256df6 IRS-2019-0058-0001,IRS,IRS-2019-0058,Misdirected Direct Deposit Refunds,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-12-23T05:00:00Z,2019,12,2019-12-23T05:00:00Z,2020-02-22T04:59:59Z,2024-11-12T23:14:43Z,2019-27653,1,0,0900006484248536 IRS-2019-0039-8365,IRS,IRS-2019-0039,Guidance under Section 6033 Regarding the Reporting Requirements of Exempt Organizations: Public Hearing,Proposed Rule,Notice of Hearing,2019-12-20T05:00:00Z,2019,12,2019-12-20T05:00:00Z,2020-01-18T04:59:59Z,2020-01-19T02:01:10Z,2019-27440,0,0,090000648424013f IRS-2019-0057-0001,IRS,IRS-2019-0057,"Certain Employee Remuneration in Excess of 1,000,000 Dollars under Internal Revenue Code Section 162(m)",Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-12-20T05:00:00Z,2019,12,2019-12-20T05:00:00Z,2020-02-19T04:59:59Z,2024-11-12T23:14:41Z,2019-26116,1,0,090000648423ff29 IRS-2019-0055-0001,IRS,IRS-2019-0055,"Guidance Related to the Allocation and Apportionment of Deductions and Foreign Taxes, the Definition of Financial Services Income, Foreign Tax Redeterminations Under Section 905(c), the Disallowance of Certain Foreign Tax Credits Under Section 965(g), and the Application of the Foreign Tax Credit Limitation to Consolidated Groups",Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-12-17T05:00:00Z,2019,12,2019-12-17T05:00:00Z,2020-02-19T04:59:59Z,2024-11-12T23:14:10Z,2019-24847,1,0,090000648421d09b IRS-2019-0056-0001,IRS,IRS-2019-0056,Treatment of Payments to Charitable Entities in Return for Consideration,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-12-17T05:00:00Z,2019,12,2019-12-17T05:00:00Z,2020-02-01T04:59:59Z,2024-11-12T23:14:10Z,2019-26969,1,0,090000648421d141 IRS-2019-0054-0001,IRS,IRS-2019-0054,Additional Rules Regarding Base Erosion and Anti-Abuse Tax,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-12-06T05:00:00Z,2019,12,2019-12-06T05:00:00Z,2020-02-05T04:59:59Z,2024-11-12T23:13:58Z,2019-25745,1,0,09000064841ecfab IRS-2019-0038-0011,IRS,IRS-2019-0038,"Taxable Year of Income Inclusion Under an Accrual Method of Accounting; and Advanced Payments for Goods, Services, and Other Items; Hearing",Proposed Rule,Notice of Hearing,2019-12-04T05:00:00Z,2019,12,2019-12-04T05:00:00Z,2019-12-04T04:59:59Z,2019-12-05T02:02:04Z,2019-25161,0,0,09000064841e296a IRS-2019-0034-0027,IRS,IRS-2019-0034,Guidance on Passive Foreign Investment Companies; Hearing Cancellation,Proposed Rule,Notice of Hearing,2019-12-02T05:00:00Z,2019,12,2019-12-02T05:00:00Z,,2019-12-03T15:02:34Z,2019-25955,0,0,09000064841d664b IRS-2019-0052-0001,IRS,IRS-2019-0052,Transparency in Coverage,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-11-27T05:00:00Z,2019,11,2019-11-27T05:00:00Z,,2024-11-12T23:13:02Z,2019-25011,1,0,09000064841bf9f3 IRS-2019-0037-0008,IRS,IRS-2019-0037,"Taxable Year of Income Inclusion Under an Accrual Method of Accounting; and Advanced Payments for Goods, Services, and Other Items; Hearing",Proposed Rule,Notice of Hearing,2019-11-21T05:00:00Z,2019,11,2019-11-21T05:00:00Z,2019-12-04T04:59:59Z,2019-12-07T02:01:44Z,2019-25161,0,0,090000648418fb2e IRS-2019-0050-0001,IRS,IRS-2019-0050,Updated Life Expectancy and Distribution Period Tables Used for Purposes of Determining Minimum Required Distributions,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-11-08T05:00:00Z,2019,11,2019-11-08T05:00:00Z,2020-01-08T04:59:59Z,2024-11-12T23:12:19Z,2019-24065,1,0,0900006484130012 IRS-2019-0049-0001,IRS,IRS-2019-0049,Eligible Terminated S Corporations,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-11-07T05:00:00Z,2019,11,2019-11-07T05:00:00Z,2019-12-24T04:59:59Z,2024-11-12T23:11:46Z,2019-24098,1,0,0900006484127596 IRS-2019-0048-0001,IRS,IRS-2019-0048,The Treatment of Certain Interests in Corporations as Stock or Indebtedness,Proposed Rule,Advance Notice of Proposed Rulemaking (ANPRM),2019-11-04T05:00:00Z,2019,11,2019-11-04T05:00:00Z,2020-02-04T04:59:59Z,2024-11-12T23:12:11Z,2019-23819,1,0,090000648411a55b IRS-2019-0032-0026,IRS,IRS-2019-0032,Hearing: Multiple Employer Plans,Proposed Rule,Notice of Hearing,2019-10-15T04:00:00Z,2019,10,2019-10-15T04:00:00Z,2019-11-26T04:59:59Z,2019-11-27T02:01:38Z,2019-22369,0,0,090000648408de07 IRS-2019-0046-0001,IRS,IRS-2019-0046,Contribution Limits Applicable to ABLE Accounts (REG-128246-18),Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-10-10T04:00:00Z,2019,10,2019-10-10T04:00:00Z,2020-01-09T04:59:59Z,2024-11-12T23:10:17Z,2019-21477,1,0,0900006484077d8f IRS-2019-0027-0017,IRS,IRS-2019-0027,Limitation on Deduction for Dividends Received from Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception; Hearing,Proposed Rule,Notice of Hearing,2019-10-09T04:00:00Z,2019,10,2019-10-09T04:00:00Z,2019-11-12T04:59:59Z,2019-11-12T02:03:29Z,2019-21884,0,0,0900006484063048 IRS-2019-0044-0001,IRS,IRS-2019-0044,Guidance on the Transition from Interbank Offered Rates to Other Reference Rates,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-10-09T04:00:00Z,2019,10,2019-10-09T04:00:00Z,2019-11-26T04:59:59Z,2024-11-12T23:09:22Z,2019-22042,1,0,0900006484063516 IRS-2019-0038-0002,IRS,IRS-2019-0038,Taxable Year of Income Inclusion under an Accrual Method of Accounting: Correction,Proposed Rule,Correction,2019-10-09T04:00:00Z,2019,10,2019-10-09T04:00:00Z,2019-11-09T04:59:59Z,2019-11-10T21:56:26Z,2019-21949,0,0,0900006484063046 IRS-2019-0034-0026,IRS,IRS-2019-0034,Guidance on Passive Foreign Investment Companies: Hearing,Proposed Rule,Public Hearing,2019-10-03T04:00:00Z,2019,10,2019-10-03T04:00:00Z,2019-11-23T04:59:59Z,2019-11-14T18:41:20Z,2019-21476,0,0,090000648400ecb0 IRS-2019-0043-0001,IRS,IRS-2019-0043,Ownership Attribution Under Section 958 Including For Purposes of Determining Status as Controlled Foreign Corporation or United States Shareholder,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-10-02T04:00:00Z,2019,10,2019-10-02T04:00:00Z,2019-12-03T04:59:59Z,2024-11-12T23:10:20Z,2019-20567,1,0,0900006484003815 IRS-2019-0035-0004,IRS,IRS-2019-0035,Classification of Cloud Transactions and Transactions Involving Digital Content; Correction,Proposed Rule,Correction,2019-10-02T04:00:00Z,2019,10,2019-10-02T04:00:00Z,2019-11-13T04:59:59Z,2024-11-12T23:10:19Z,2019-21034,1,0,090000648400367d IRS-2019-0042-0001,IRS,IRS-2019-0042,Application of the Employer Shared Responsibility Provisions and Certain Nondiscrimination Rules to Health Reimbursement Arrangements and Other Account-Based Group Health Plans Integrated with Individual Health Insurance Coverage or Medicare,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-09-30T04:00:00Z,2019,9,2019-09-30T04:00:00Z,2019-12-31T04:59:59Z,2024-11-12T23:09:38Z,2019-20034,1,0,0900006483feac79 IRS-2019-0041-0001,IRS,IRS-2019-0041,Additional First Year Depreciation Deduction,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-09-24T04:00:00Z,2019,9,2019-09-24T04:00:00Z,2019-11-26T04:59:59Z,2024-11-12T23:08:59Z,2019-20035,1,0,0900006483fbc93e IRS-2019-0039-0001,IRS,IRS-2019-0039,Guidance Under section 6033 Regarding the Reporting Requirements of Exempt Organizations,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-09-10T04:00:00Z,2019,9,2019-09-10T04:00:00Z,2019-12-10T04:59:59Z,2024-11-12T23:07:41Z,2019-19501,1,0,0900006483f24af7 IRS-2019-0040-0001,IRS,IRS-2019-0040,Proposed Regulations under Section 382(h) Related to Built-in Gain and Loss,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-09-10T04:00:00Z,2019,9,2019-09-10T04:00:00Z,2019-11-13T04:59:59Z,2024-11-12T23:07:42Z,2019-18152,1,0,0900006483f24c48 IRS-2019-0038-0001,IRS,IRS-2019-0038,Taxable Year of Income Inclusion under an Accrual Method of Accounting,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-09-09T04:00:00Z,2019,9,2019-09-09T04:00:00Z,2019-11-09T04:59:59Z,2024-11-12T23:07:58Z,2019-19325,1,0,0900006483f21117 IRS-2019-0037-0001,IRS,IRS-2019-0037,"Advance Payments for Goods, Services, and Other Items",Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-09-09T04:00:00Z,2019,9,2019-09-09T04:00:00Z,2019-11-09T04:59:59Z,2024-11-12T23:07:59Z,2019-19197,1,0,0900006483f211e0 IRS-2019-0036-0001,IRS,IRS-2019-0036,Determination of the Maximum Value of a Vehicle for Use with the Fleet-average and Vehicle Cents-per-mile Valuation Rules,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-08-23T04:00:00Z,2019,8,2019-08-23T04:00:00Z,2019-10-23T03:59:59Z,2024-11-12T23:07:09Z,2019-18044,1,0,0900006483ea7ce1 IRS-2019-0023-0014,IRS,IRS-2019-0023,Withholding of Tax and Information Reporting With Respect to Interests in Partnerships Engaged in the Conduct of a U.S. Trade or Business; Hearing Cancellation,Proposed Rule,Public Hearing,2019-08-23T04:00:00Z,2019,8,2019-08-23T04:00:00Z,,2019-08-23T19:50:16Z,2019-18308,0,0,0900006483ea7baa IRS-2019-0032-0003,IRS,IRS-2019-0032,Multiple Employer Plans; Correction,Proposed Rule,Correction,2019-08-21T04:00:00Z,2019,8,2019-08-21T04:00:00Z,2019-10-02T03:59:59Z,2024-11-12T23:07:21Z,2019-17849,1,0,0900006483e7e88a IRS-2019-0035-0001,IRS,IRS-2019-0035,Classification of Cloud Transactions and Transactions Involving Digital Content,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-08-14T04:00:00Z,2019,8,2019-08-14T04:00:00Z,2019-11-13T04:59:59Z,2024-11-12T23:06:52Z,2019-17425,1,0,0900006483e48d29 IRS-2019-0027-0004,IRS,IRS-2019-0027,Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception; Correction,Proposed Rule,Correction,2019-08-08T04:00:00Z,2019,8,2019-08-08T04:00:00Z,,2024-11-12T23:05:36Z,2019-16632,1,0,0900006483e11be6 IRS-2019-0028-0002,IRS,IRS-2019-0028,Section 199A Rules for Cooperatives and their Patrons; Correction,Proposed Rule,Correction,2019-08-06T04:00:00Z,2019,8,2019-08-06T04:00:00Z,,2019-08-07T15:28:51Z,2019-16378,0,0,0900006483dfba75 IRS-2019-0029-0004,IRS,IRS-2019-0029,Guidance under Section 958 (Rules for Determining Stock Ownership) and Section 951A (Global Intangible Low-Taxed Income): Correction,Proposed Rule,Correction,2019-08-02T04:00:00Z,2019,8,2019-08-02T04:00:00Z,,2019-08-07T15:32:12Z,2019-16430,0,0,0900006483de7fce IRS-2019-0023-0010,IRS,IRS-2019-0023,Withholding of Tax and Information Reporting with Respect to Interests in Partnerships Engaged in the Conduct of a U.S. Trade or Business; Hearing,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-07-24T04:00:00Z,2019,7,2019-07-24T04:00:00Z,2019-08-09T03:59:59Z,2024-11-12T23:05:17Z,2019-15676,1,0,0900006483db02ed IRS-2019-0034-0001,IRS,IRS-2019-0034,Guidance on Passive Foreign Investment Companies,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-07-11T04:00:00Z,2019,7,2019-07-11T04:00:00Z,2019-09-10T03:59:59Z,2024-11-12T23:03:50Z,2019-12030,1,0,0900006483d7d1c8 IRS-2019-0033-0001,IRS,IRS-2019-0033,Guidance on the Determination of the Section 4968 Excise Tax Applicable to Certain Private Colleges and Universities,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-07-03T04:00:00Z,2019,7,2019-07-03T04:00:00Z,2019-10-02T03:59:59Z,2024-11-12T23:05:20Z,2019-13935,1,0,0900006483d5b304 IRS-2019-0032-0001,IRS,IRS-2019-0032,Multiple Employer Plans,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-07-03T04:00:00Z,2019,7,2019-07-03T04:00:00Z,2019-10-02T03:59:59Z,2024-11-12T23:05:20Z,2019-14123,1,0,0900006483d5b302 IRS-2019-0029-0001,IRS,IRS-2019-0029,Guidance Under Section 958 (Rules for Determining Stock Ownership) and Section 951A (Global Intangible Low-Taxed Income),Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-06-21T04:00:00Z,2019,6,2019-06-21T04:00:00Z,2019-09-20T03:59:59Z,2024-11-12T23:03:29Z,2019-12436,1,0,0900006483d2f756 IRS-2019-0028-0001,IRS,IRS-2019-0028,Section 199A Rules for Cooperatives and Their Patrons,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-06-19T04:00:00Z,2019,6,2019-06-19T04:00:00Z,2019-08-20T03:59:59Z,2024-11-12T23:03:21Z,2019-11501,1,0,0900006483d238a2 IRS-2019-0027-0002,IRS,IRS-2019-0027,Limitation on Deduction for Dividends Received from Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-06-18T04:00:00Z,2019,6,2019-06-18T04:00:00Z,2019-09-17T03:59:59Z,2024-11-12T23:02:41Z,2019-12441,1,0,0900006483d1db7a IRS-2019-0021-0001,IRS,IRS-2019-0021,Exception for Interests Held by Foreign Pension Funds,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-06-07T04:00:00Z,2019,6,2019-06-07T04:00:00Z,2019-09-07T03:59:59Z,2024-11-12T23:03:43Z,2019-11291,1,0,0900006483cf592f IRS-2019-0025-0001,IRS,IRS-2019-0025,"Withholding on Certain Distributions under Section 3405(a) and (b)/9 (REG–132240–15)",Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-05-31T04:00:00Z,2019,5,2019-05-31T04:00:00Z,2019-08-30T03:59:59Z,2024-11-12T23:01:34Z,2019-11292,1,0,0900006483cdb21c IRS-2019-0012-0038,IRS,IRS-2019-0012,Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income: Public Hearing,Proposed Rule,Notice of Hearing,2019-05-31T04:00:00Z,2019,5,2019-05-31T04:00:00Z,2019-07-02T03:59:59Z,2019-07-02T01:01:38Z,2019-11388,0,0,0900006483cdb21f IRS-2019-0022-0009,IRS,IRS-2019-0022,Investing in Qualified Opportunity Fund,Proposed Rule,Correction,2019-05-21T04:00:00Z,2019,5,2019-05-21T04:00:00Z,,2024-11-12T23:00:57Z,C1-2019-08075,1,0,0900006483caa88e IRS-2019-0024-0001,IRS,IRS-2019-0024,Ownership Attribution for Purposes of Determining Whether a Person Is Related to a Controlled Foreign Corporation; Rents Derived in the Active Conduct of a Trade or Business (REG–125135–15),Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-05-20T04:00:00Z,2019,5,2019-05-20T04:00:00Z,2019-07-20T03:59:59Z,2024-11-12T23:01:27Z,2019-10464,1,0,0900006483ca0e29 IRS-2019-0023-0001,IRS,IRS-2019-0023,Withholding of Tax and Information Reporting with Respect to Interests in Partnerships Engaged in the Conduct of a U.S. Trade or Business (REG-105476-18),Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-05-13T04:00:00Z,2019,5,2019-05-13T04:00:00Z,2019-07-13T03:59:59Z,2024-11-12T22:59:14Z,2019-09515,1,0,0900006483c6ad50 IRS-2019-0016-0002,IRS,IRS-2019-0016,Certain Transfers of Property to Real Estate Investment Trusts; Correction,Proposed Rule,Correction,2019-05-03T04:00:00Z,2019,5,2019-05-03T04:00:00Z,2019-05-11T03:59:59Z,2019-05-03T19:58:51Z,2019-09010,0,0,0900006483c2de19 IRS-2019-0022-0001,IRS,IRS-2019-0022,Investing in Qualified Opportunity Funds [REG-120186-18],Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-05-01T04:00:00Z,2019,5,2019-05-01T04:00:00Z,2019-07-02T03:59:59Z,2024-11-12T22:59:55Z,2019-08075,1,0,0900006483c222ec IRS-2019-0017-0002,IRS,IRS-2019-0017,Updating Section 301 Regulations to Reflect Statutory Changes: Correction,Proposed Rule,Correction,2019-04-23T04:00:00Z,2019,4,2019-04-23T04:00:00Z,,2019-04-23T20:10:46Z,2019-08113,0,0,0900006483be1490 IRS-2019-0018-0001,IRS,IRS-2019-0018,Electing Small Business Trusts with Nonresident Aliens as Potential Current Beneficiaries,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-04-19T04:00:00Z,2019,4,2019-04-19T04:00:00Z,2019-06-04T03:59:59Z,2024-11-12T22:59:22Z,2019-07919,1,0,0900006483bc4a8a IRS-2019-0012-0004,IRS,IRS-2019-0012,Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income,Proposed Rule,Correction,2019-04-12T04:00:00Z,2019,4,2019-04-12T04:00:00Z,,2019-04-12T19:38:50Z,C1-2019-03848,0,0,0900006483b89e0c IRS-2019-0012-0003,IRS,IRS-2019-0012,Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income: Correction,Proposed Rule,Correction,2019-04-11T04:00:00Z,2019,4,2019-04-11T04:00:00Z,,2024-11-12T22:58:09Z,2019-07118,1,0,0900006483b820ed IRS-2011-0049-0003,IRS,IRS-2011-0049,Corporate Reorganizations; Guidance on the Measurement of Continuity of Interest,Proposed Rule,Withdrawal,2019-04-01T04:00:00Z,2019,4,2019-04-01T04:00:00Z,,2019-04-02T15:11:50Z,2019-06159,0,0,0900006483b5138e IRS-2009-0003-0004,IRS,IRS-2009-0003,Allocation of Consideration and Allocation and Recovery of Basis in Transactions Involving Corporate Stock or Securities: Withdrawal,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-03-28T04:00:00Z,2019,3,2019-03-28T04:00:00Z,,2019-04-02T15:04:11Z,2019-05959,0,0,0900006483b37f43 IRS-2019-0016-0001,IRS,IRS-2019-0016,Certain Transfers of Property to Real Estate Investment Trusts,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-03-26T04:00:00Z,2019,3,2019-03-26T04:00:00Z,2019-05-11T03:59:59Z,2024-11-12T22:57:15Z,2019-05682,1,0,0900006483b2e2e6 IRS-2019-0017-0001,IRS,IRS-2019-0017,Updating Section 301 Regulations to Reflect Statutory Changes,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-03-26T04:00:00Z,2019,3,2019-03-26T04:00:00Z,,2024-11-12T22:57:15Z,2019-05649,1,0,0900006483b2e38e IRS-2019-0015-0001,IRS,IRS-2019-0015,Partnership Transactions Involving Equity Interests of a Partner,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-03-25T04:00:00Z,2019,3,2019-03-25T04:00:00Z,2019-06-25T03:59:59Z,2024-11-12T22:57:11Z,2019-05545,1,0,0900006483b2517a IRS-2019-0014-0001,IRS,IRS-2019-0014,Information Reporting for Certain Life Insurance Contract Transactions and Modifications to the Transfer for Valuable Consideration Rules,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-03-25T04:00:00Z,2019,3,2019-03-25T04:00:00Z,2019-05-10T03:59:59Z,2024-11-12T22:57:12Z,2019-05400,1,0,0900006483b24aed IRS-2019-0005-0011,IRS,IRS-2019-0005,Certain Hybrid Arrangements; Hearing Cancellation,Proposed Rule,Notice of Hearing,2019-03-20T04:00:00Z,2019,3,2019-03-20T04:00:00Z,,2019-03-27T14:54:38Z,2019-05371,0,0,0900006483b0571d IRS-2018-0040-0039,IRS,IRS-2018-0040,"Hearing: Guidance Related to the Foreign Tax Credit, Including Guidance Implementing Changes Made by the Tax Cuts and Jobs Act; Cancellation",Proposed Rule,Notice of Hearing,2019-03-13T04:00:00Z,2019,3,2019-03-13T04:00:00Z,,2019-03-14T16:55:23Z,2019-04707,0,0,0900006483adad82 IRS-2019-0005-0010,IRS,IRS-2019-0005,Meetings: Rules Regarding Certain Hybrid Arrangements; Hearing,Proposed Rule,Notice of Hearing,2019-03-08T05:00:00Z,2019,3,2019-03-08T05:00:00Z,2019-03-16T03:59:59Z,2024-11-12T22:56:37Z,2019-04203,1,0,0900006483acdd0f IRS-2018-0042-0012,IRS,IRS-2018-0042,Meetings: Regulations Reducing Burden under FATCA and Chapter 3; Hearing,Proposed Rule,Notice of Hearing,2019-03-08T05:00:00Z,2019,3,2019-03-08T05:00:00Z,2019-03-30T03:59:59Z,2019-04-03T01:02:37Z,2019-04164,0,0,0900006483acdca6 IRS-2018-0037-0018,IRS,IRS-2018-0037,Difference in the Basic Exclusion Amount; Hearing: Cancellation Estate and Gift Taxes,Proposed Rule,Notice of Hearing,2019-03-07T05:00:00Z,2019,3,2019-03-07T05:00:00Z,,2019-03-07T17:20:32Z,2019-04140,0,0,0900006483ac933d IRS-2019-0002-0061,IRS,IRS-2019-0002,Hearing:Base Erosion and Anti-Abuse Tax (REG-104259-18),Proposed Rule,Notice of Hearing,2019-03-06T05:00:00Z,2019,3,2019-03-06T05:00:00Z,2019-03-16T03:59:59Z,2019-03-21T01:02:58Z,2019-04043,0,0,0900006483ac230e IRS-2019-0012-0001,IRS,IRS-2019-0012,Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-03-06T05:00:00Z,2019,3,2019-03-06T05:00:00Z,2019-05-07T03:59:59Z,2024-11-12T22:55:42Z,2019-03848,1,0,0900006483ac2288 IRS-2018-0040-0032,IRS,IRS-2018-0040,"Guidance Related to the Foreign Tax Credit, Including Guidance Implementing Changes Made by the Tax Cuts and Job Act; Correction",Proposed Rule,Correction,2019-03-06T05:00:00Z,2019,3,2019-03-06T05:00:00Z,2019-03-09T04:59:59Z,2024-11-12T22:55:42Z,2019-03942,1,0,0900006483ac2417 IRS-2018-0040-0031,IRS,IRS-2018-0040,"Hearing: Guidance Related to the Foreign Tax Credit, Including Guidance Implementing Changes Made by the Tax Cuts and Jobs Act",Proposed Rule,Notice of Hearing,2019-03-01T05:00:00Z,2019,3,2019-03-01T05:00:00Z,2019-03-09T04:59:59Z,2019-03-10T03:01:46Z,2019-03769,0,0,0900006483ab5959 IRS-2019-0010-0001,IRS,IRS-2019-0010,Request for Information: Grandfathered Group Health Plans and Grandfathered Group Health Insurance Coverage,Proposed Rule,Request for Comment,2019-02-25T05:00:00Z,2019,2,,,2022-02-09T20:13:13Z,2019-03170,0,0,0900006483aa3207 IRS-2019-0009-0002,IRS,IRS-2019-0009,Qualified Business Income Deduction,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-02-08T05:00:00Z,2019,2,2019-02-08T05:00:00Z,2019-04-10T03:59:59Z,2024-11-12T22:55:15Z,2019-01023,1,0,0900006483a560f5 IRS-2019-0006-0001,IRS,IRS-2019-0006,Reissuance of State or Local Bonds (REG-141739-08),Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-02-07T05:00:00Z,2019,2,2019-02-07T05:00:00Z,2019-03-02T04:59:59Z,2024-11-12T22:54:48Z,,1,0,0900006483a5076c IRS-2018-0013-0035,IRS,IRS-2018-0013,"Guidance Related to Section 951A (Global Intangible Low-Taxed Income); Hearing (REG-104390-18)",Proposed Rule,Notice of Hearing,2019-02-01T05:00:00Z,2019,2,2019-02-05T05:00:00Z,2019-02-12T04:59:59Z,2019-02-08T15:01:52Z,2019-00704,0,0,0900006483a329f3 IRS-2018-0029-0156,IRS,IRS-2018-0029,Hearings: Investing in Qualified Opportunity Funds (REG-115420-18),Proposed Rule,Hearings,2019-02-01T05:00:00Z,2019,2,2019-02-01T05:00:00Z,,2019-02-10T02:03:41Z,2019-00619,0,0,0900006483a3274e