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withdrawn,object_id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-2021-0001-0001,IRS,IRS-2021-0001,User Fee for Estate Tax Closing Letter,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2020-12-31T05:00:00Z,2020,12,2020-12-31T05:00:00Z,2021-03-02T04:59:59Z,2024-11-12T23:26:33Z,2020-28931,1,0,09000064849d65d3
IRS-2020-0041-0001,IRS,IRS-2020-0041,Treatment of Special Enforcement Matters  (REG–123652–18),Proposed Rule,Notice of Proposed Rulemaking (NPRM),2020-11-24T05:00:00Z,2020,11,2020-11-24T05:00:00Z,2021-01-26T04:59:59Z,2024-11-06T23:43:35Z,2020-25904,1,0,0900006484972b85
IRS-2020-0048-0001,IRS,IRS-2020-0048,Review of Regulatory and Other Relief to Support Economic Recovery,Proposed Rule,Request for Comment,2020-11-17T05:00:00Z,2020,11,2020-11-17T05:00:00Z,2021-01-05T04:59:59Z,2024-11-06T23:41:20Z,2020-25240,1,0,09000064849637e8
IRS-2020-0040-0001,IRS,IRS-2020-0040,Guidance: Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income (REG–101657–20),Proposed Rule,Notice of Proposed Rulemaking (NPRM),2020-11-12T05:00:00Z,2020,11,2020-11-12T05:00:00Z,2021-02-12T04:59:59Z,2024-11-06T23:42:00Z,2020-21818,1,0,0900006484959885
IRS-2019-0041-0007,IRS,IRS-2019-0041,Additional First Year Depreciation Deduction,Proposed Rule,Withdrawal,2020-11-10T05:00:00Z,2020,11,2020-11-10T05:00:00Z,,2020-11-12T20:20:41Z,2020-24026,0,0,09000064849564dc
IRS-2020-0039-0001,IRS,IRS-2020-0039,Additional Policy and Regulatory Revisions in Response to the COVID-19 Public Health Emergency,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2020-11-06T05:00:00Z,2020,11,2020-11-06T05:00:00Z,,2025-11-20T10:00:14Z,2020-24338,1,0,090000648494e08b
IRS-2020-0038-0001,IRS,IRS-2020-0038,Low-Income Housing Credit Average Income Test Regulations,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2020-10-30T04:00:00Z,2020,10,2020-10-30T04:00:00Z,2020-12-30T04:59:59Z,2024-11-06T23:41:44Z,2020-20221,1,0,090000648494170d
IRS-2020-0036-0001,IRS,IRS-2020-0036,Ownership Attribution under Section 958 for Purposes of Sections 367(a) and 954(c)(6),Proposed Rule,Notice of Proposed Rulemaking (NPRM),2020-09-22T04:00:00Z,2020,9,2020-09-22T04:00:00Z,2020-11-21T04:59:59Z,2024-11-12T23:25:18Z,2020-17550,1,0,090000648486ee44
IRS-2020-0028-0011,IRS,IRS-2020-0028,Small Business Taxpayer Exceptions; Correction,Proposed Rule,Correction,2020-09-18T04:00:00Z,2020,9,2020-09-18T04:00:00Z,,2020-09-22T16:06:21Z,2020-20606,0,0,09000064848644b3
IRS-2020-0016-12040,IRS,IRS-2020-0016,Certain Medical Care Arrangements; Hearing,Proposed Rule,Public Hearing,2020-09-18T04:00:00Z,2020,9,2020-09-18T04:00:00Z,2020-09-26T03:59:59Z,2020-10-10T01:01:55Z,2020-20326,0,0,0900006484864979
IRS-2020-0035-0001,IRS,IRS-2020-0035,Limitation on Deduction for Business Interest Expense: Allocation of Interest Expense by Passthrough Entities; Dividends Paid by Regulated Investment Companies; Application of Limitation on Deduction for Business Interest Expense to United States Shareholders of Controlled Foreign Corporations and to Foreign Persons with Effectively Connected Income,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2020-09-14T04:00:00Z,2020,9,2020-09-14T04:00:00Z,2020-11-03T04:59:59Z,2024-11-12T23:24:51Z,2020-16532,1,0,0900006484856aa7
IRS-2020-0033-0001,IRS,IRS-2020-0033,Coordination of Extraordinary Disposition and Disqualified Basis Rules,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2020-08-27T04:00:00Z,2020,8,2020-08-27T04:00:00Z,2020-10-27T03:59:59Z,2024-11-12T23:23:12Z,2020-18544,1,0,0900006484823d0d
IRS-2020-0031-0001,IRS,IRS-2020-0031,Rollover Rules for Qualified Plan Loan Offset Amounts,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2020-08-20T04:00:00Z,2020,8,2020-08-20T04:00:00Z,2020-10-06T03:59:59Z,2024-11-12T23:23:53Z,2020-16564,1,0,0900006484813eb8
IRS-2020-0030-0001,IRS,IRS-2020-0030,Guidance under Section 1061,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2020-08-14T04:00:00Z,2020,8,2020-08-14T04:00:00Z,2020-10-06T03:59:59Z,2025-02-10T02:01:00Z,2020-17108,1,0,09000064847ffe3a
IRS-2020-0004-0006,IRS,IRS-2020-0004,Guidance: Hybrid Arrangements and the Allocation of Deductions Attributable to Certain Disqualified Payments (Global Intangible Low-Taxed Income); Correction,Proposed Rule,Correction,2020-08-11T04:00:00Z,2020,8,2020-08-11T04:00:00Z,,2020-08-11T22:07:28Z,2020-15857,0,0,09000064847f0747
IRS-2018-0008-0015,IRS,IRS-2018-0008,Certain Non-Government Persons Not Authorized To Participate in Examinations of Books and Witnesses as a Section 6103(n) Contractor,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2020-08-07T04:00:00Z,2020,8,2020-08-07T04:00:00Z,2020-10-07T03:59:59Z,2020-10-07T01:01:27Z,2020-16912,0,0,09000064847e293a
IRS-2020-0007-0011,IRS,IRS-2020-0007,Public Hearing: Effect of Section 67(g) on Trusts and Estates; Cancellation,Proposed Rule,Notice of Hearing,2020-08-05T04:00:00Z,2020,8,2020-08-05T04:00:00Z,,2020-08-05T19:18:15Z,2020-17126,0,0,09000064847d72fc
IRS-2020-0028-0001,IRS,IRS-2020-0028,"Small Business Taxpayer Exceptions Under Sections 263A, 448, 460 and 471",Proposed Rule,Notice of Proposed Rulemaking (NPRM),2020-08-05T04:00:00Z,2020,8,2020-08-05T04:00:00Z,2020-09-15T03:59:59Z,2024-11-12T23:24:07Z,2020-16364,1,0,09000064847d72f5
IRS-2020-0026-0001,IRS,IRS-2020-0026,Excise Taxes: Transportation of Persons by Air; Transportation of Property by Air; Aircraft Management Services,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2020-07-31T04:00:00Z,2020,7,2020-07-31T04:00:00Z,2020-09-30T03:59:59Z,2026-02-20T20:29:42Z,2020-15504,1,0,09000064847c3a93
IRS-2020-0025-0002,IRS,IRS-2020-0025,Recapture of Excess Employment Tax Credits Under the Families First Act and the CARES Act,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2020-07-29T04:00:00Z,2020,7,2020-07-29T04:00:00Z,2020-09-29T03:59:59Z,2024-11-06T23:38:48Z,2020-16300,1,0,09000064847b358f
IRS-2020-0024-0001,IRS,IRS-2020-0024,Guidance: Income Subject to a High Rate of Foreign Tax,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2020-07-23T04:00:00Z,2020,7,2020-07-23T04:00:00Z,2020-09-22T03:59:59Z,2024-11-06T23:38:22Z,2020-15349,1,0,0900006484799759
IRS-2020-0013-0007,IRS,IRS-2020-0013,Hearing: Credit for Carbon Oxide Sequestration,Proposed Rule,Notice of Hearing,2020-07-22T04:00:00Z,2020,7,2020-07-22T04:00:00Z,2020-08-15T03:59:59Z,2020-08-16T01:00:51Z,2020-15237,0,0,09000064847927df
IRS-2020-0007-0010,IRS,IRS-2020-0007,Hearing: Effect of Section 67(g) on Trusts and Estates,Proposed Rule,Hearings,2020-07-17T04:00:00Z,2020,7,2020-07-17T04:00:00Z,2020-07-30T03:59:59Z,2020-07-31T01:02:54Z,2020-15019,0,0,090000648477e0f6
IRS-2020-0023-0001,IRS,IRS-2020-0023,Grandfathered Group Health Plans and Grandfathered Group Health Insurance Coverage,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2020-07-15T04:00:00Z,2020,7,2020-07-15T04:00:00Z,,2022-02-08T15:51:20Z,2020-14895,0,0,0900006484763959
IRS-2020-0020-0001,IRS,IRS-2020-0020,Consolidated Net Operating Losses,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2020-07-08T04:00:00Z,2020,7,2020-07-08T04:00:00Z,2020-09-01T03:59:59Z,2024-11-06T23:37:07Z,2020-14427,1,0,090000648473116a
IRS-2020-0021-0001,IRS,IRS-2020-0021,"Section 42, Low-Income Housing Credit Compliance-Monitoring Regulations",Proposed Rule,Notice of Proposed Rulemaking (NPRM),2020-07-07T04:00:00Z,2020,7,2020-07-07T04:00:00Z,2020-09-09T03:59:59Z,2024-11-06T23:37:32Z,2020-14555,1,0,090000648472b076
IRS-2020-0013-0003,IRS,IRS-2020-0013,Credit for Carbon Oxide Sequestration; Correction,Proposed Rule,Correction,2020-06-30T04:00:00Z,2020,6,2020-06-30T04:00:00Z,,2020-07-06T10:53:36Z,2020-14033,0,0,090000648471afd4
IRS-2020-0019-0001,IRS,IRS-2020-0019,"Qualified Transportation Fringe, Transportation and Commuting Expenses Under Section 274",Proposed Rule,Notice of Proposed Rulemaking (NPRM),2020-06-23T04:00:00Z,2020,6,2020-06-23T04:00:00Z,2020-08-25T03:59:59Z,2024-11-12T23:21:52Z,2020-13506,1,0,0900006484700fe1
IRS-2020-0018-0001,IRS,IRS-2020-0018,Statutory Limitations on Like-Kind Exchanges (REG-117589-18),Proposed Rule,Notice of Proposed Rulemaking (NPRM),2020-06-12T04:00:00Z,2020,6,2020-06-12T04:00:00Z,2020-08-12T03:59:59Z,2024-11-12T23:22:04Z,2020-11530,1,0,09000064846e88f6
IRS-2020-0008-0005,IRS,IRS-2020-0008,"Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Information with Respect to Certain Fines, Penalties, and Other Amounts; Correction",Proposed Rule,Correction,2020-06-11T04:00:00Z,2020,6,2020-06-11T04:00:00Z,2020-07-14T03:59:59Z,2020-07-19T17:06:13Z,2020-12628,0,0,09000064846e15b8
IRS-2020-0017-0001,IRS,IRS-2020-0017,Tax on Excess Tax-Exempt Organization Executive Compensation,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2020-06-11T04:00:00Z,2020,6,2020-06-11T04:00:00Z,2020-08-11T03:59:59Z,2024-11-12T23:20:43Z,2020-11859,1,0,09000064846e14c5
IRS-2020-0016-0001,IRS,IRS-2020-0016,Certain Medical Care Arrangements,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2020-06-10T04:00:00Z,2020,6,2020-06-10T04:00:00Z,2020-08-11T03:59:59Z,2025-02-14T02:00:19Z,2020-12213,1,0,09000064846ddfa2
IRS-2020-0014-0001,IRS,IRS-2020-0014,Dependent Defined,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2020-06-09T04:00:00Z,2020,6,2020-06-09T04:00:00Z,2020-07-25T03:59:59Z,2024-11-12T23:21:45Z,2020-10224,1,0,09000064846d9b4e
IRS-2020-0013-0001,IRS,IRS-2020-0013,Credit for Carbon Oxide Sequestration,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2020-06-02T04:00:00Z,2020,6,2020-06-02T04:00:00Z,2020-08-04T03:59:59Z,2024-11-12T23:21:06Z,2020-11907,1,0,09000064846c35f9
IRS-2020-0012-0001,IRS,IRS-2020-0012,Income Tax Withholding on Certain Periodic Retirement and Annuity Payments Under Section 3405(a) (REG–100320–20),Proposed Rule,Notice of Proposed Rulemaking (NPRM),2020-05-27T04:00:00Z,2020,5,2020-05-27T04:00:00Z,2020-07-28T03:59:59Z,2024-11-12T23:20:38Z,2020-10679,1,0,09000064846b1a76
IRS-2020-0011-0001,IRS,IRS-2020-0011,Guidance Clarifying Premium Tax Credit Unaffected by Suspension of Personal Exemption Deduction (REG–124810–19),Proposed Rule,Notice of Proposed Rulemaking (NPRM),2020-05-27T04:00:00Z,2020,5,2020-05-27T04:00:00Z,2020-07-28T03:59:59Z,2024-11-12T23:20:38Z,2020-10069,1,0,09000064846b1952
IRS-2020-0010-0001,IRS,IRS-2020-0010,Rehabilitation Credit Allocated over a 5-Year Period (REG–124327–19),Proposed Rule,Notice of Proposed Rulemaking (NPRM),2020-05-22T04:00:00Z,2020,5,2020-05-22T04:00:00Z,2020-07-22T03:59:59Z,2024-11-12T23:20:44Z,2020-09879,1,0,090000648466f465
IRS-2020-0005-0014,IRS,IRS-2020-0005,Preparer Tax Identification Number  User Fee Update; Hearing,Proposed Rule,Notice of Hearing,2020-05-19T04:00:00Z,2020,5,2020-05-19T04:00:00Z,2020-05-22T03:59:59Z,2020-05-22T01:01:54Z,2020-10772,0,0,090000648463ed64
IRS-2019-0055-0054,IRS,IRS-2019-0055,"Guidance Related to the Allocation and Apportionment of Deductions and Foreign Taxes, Financial Services Income, Foreign Tax Redeterminations, Foreign Tax Credit Disallowance Under Section 965(g), and Consolidated Groups; Correction",Proposed Rule,Correction,2020-05-15T04:00:00Z,2020,5,2020-05-15T04:00:00Z,,2020-05-15T20:01:48Z,2020-08994,0,0,0900006484603936
IRS-2020-0008-0001,IRS,IRS-2020-0008,"Denial of Deduction for Certain Fines, Penalties, and Other Amounts: Information With Respect to Certain Fines, Penalties, and Other Amounts",Proposed Rule,Notice of Proposed Rulemaking (NPRM),2020-05-13T04:00:00Z,2020,5,2020-05-13T04:00:00Z,2020-07-14T03:59:59Z,2024-11-06T23:36:22Z,2020-08649,1,0,09000064845e4f62
IRS-2019-0059-0005,IRS,IRS-2019-0059,Hearing: Source of Income From Certain Sales of Personal Property,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2020-05-13T04:00:00Z,2020,5,2020-05-13T04:00:00Z,2020-05-21T03:59:59Z,2020-05-20T01:02:44Z,2020-09966,0,0,09000064845e501e
IRS-2020-0007-0001,IRS,IRS-2020-0007,Effect of Section 67(g) on Trusts and Estates,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2020-05-11T04:00:00Z,2020,5,2020-05-11T04:00:00Z,2020-06-26T03:59:59Z,2024-11-12T23:19:55Z,2020-09801,1,0,09000064845b53c9
IRS-2019-0055-0045,IRS,IRS-2019-0055,"Guidance Related to the Allocation and Apportionment of Deductions and Foreign Taxes, Financial Services Income, Foreign Tax Redeterminations, Foreign Tax Credit Disallowance Under Section 965(g), and Consolidated Groups; Hearing",Proposed Rule,Notice of Hearing,2020-05-01T04:00:00Z,2020,5,2020-05-01T04:00:00Z,2020-05-12T03:59:59Z,2020-05-14T01:02:32Z,2020-08842,0,0,090000648452f625
IRS-2020-0006-0001,IRS,IRS-2020-0006,Unrelated Business Taxable Income Separately Computed for Each Trade or Business,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2020-04-24T04:00:00Z,2020,4,2020-04-24T04:00:00Z,2020-06-24T03:59:59Z,2024-11-06T23:34:01Z,2020-06604,1,0,09000064844ce8e7
IRS-2020-0002-0017,IRS,IRS-2020-0002,Meals and Entertainment Expenses Under Section 274: Public Hearing Cancellation,Proposed Rule,Notice of Hearing,2020-04-21T04:00:00Z,2020,4,2020-04-21T04:00:00Z,,2020-04-24T20:47:57Z,2020-08200,0,0,09000064844bb7b1
IRS-2020-0005-0001,IRS,IRS-2020-0005,Preparer Tax Identification Number User Fee Update,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2020-04-16T04:00:00Z,2020,4,2020-04-16T04:00:00Z,2020-05-19T03:59:59Z,2024-11-06T23:35:12Z,2020-08055,1,0,09000064844ab779
IRS-2020-0003-0002,IRS,IRS-2020-0003,Computation and Reporting of Reserves for Life Insurance Companies; Correction,Proposed Rule,Correction,2020-04-16T04:00:00Z,2020,4,2020-04-16T04:00:00Z,2020-06-02T03:59:59Z,2020-05-29T01:03:42Z,2020-07562,0,0,09000064844ab8d4
IRS-2020-0004-0001,IRS,IRS-2020-0004,Guidance: Hybrid Arrangements and the Allocation of Deductions Attributable to Certain Disqualified Payments under Section 951A (Global Intangible Low-Taxed Income),Proposed Rule,Notice of Proposed Rulemaking (NPRM),2020-04-08T04:00:00Z,2020,4,2020-04-08T04:00:00Z,2020-06-09T03:59:59Z,2024-11-06T23:33:24Z,2020-05923,1,0,09000064844922c3
IRS-2020-0003-0001,IRS,IRS-2020-0003,Computation and Reporting of Reserves for Life Insurance Companies,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2020-04-02T04:00:00Z,2020,4,2020-04-02T04:00:00Z,2020-06-02T03:59:59Z,2024-11-06T23:34:57Z,2020-05701,1,0,09000064844814e4
IRS-2020-0002-0007,IRS,IRS-2020-0002,Meals and Entertainment Expenses Under Section 274; Change of Hearing Date,Proposed Rule,Correction,2020-03-06T05:00:00Z,2020,3,2020-03-06T05:00:00Z,2020-04-14T03:59:59Z,2020-03-16T12:02:29Z,2020-04561,0,0,09000064843f9c9d
IRS-2020-0002-0001,IRS,IRS-2020-0002,Meals and Entertainment Expenses under Section 274,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2020-02-26T05:00:00Z,2020,2,2020-02-26T05:00:00Z,2020-04-14T03:59:59Z,2024-11-06T23:32:31Z,2020-03723,1,0,09000064843b4fdb
IRS-2020-0001-0001,IRS,IRS-2020-0001,Income Tax Withholding from Wages,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2020-02-13T05:00:00Z,2020,2,2020-02-13T05:00:00Z,2020-04-14T03:59:59Z,2024-11-06T23:31:42Z,2020-02849,1,0,0900006484362cb7
IRS-2019-0035-0016,IRS,IRS-2019-0035,Classification of Cloud Transactions and Transactions Involving Digital Content: Hearing,Proposed Rule,Notice of Hearing,2020-01-16T05:00:00Z,2020,1,2020-01-16T05:00:00Z,2020-02-01T04:59:59Z,2020-02-02T02:00:36Z,2020-00591,0,0,09000064842aed10
IRS-2019-0040-0031,IRS,IRS-2019-0040,Revised Applicability Dates for Regulations under Section 382(h) Related to Built-in Gain and Loss,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2020-01-14T05:00:00Z,2020,1,2020-01-14T05:00:00Z,2020-03-17T03:59:59Z,2020-03-17T01:02:15Z,2020-00469,0,0,090000648429e237