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withdrawn,object_id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-2023-0002-0001,IRS,IRS-2023-0002,Use of an Electronic Medium to Make Participant Elections and Spousal Consents,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2022-12-30T05:00:00Z,2022,12,2022-12-30T05:00:00Z,2023-03-31T03:59:59Z,2024-11-12T23:48:34Z,2022-28327,1,0,09000064855670d0
IRS-2022-0039-0001,IRS,IRS-2022-0039,Guidance: Foreign Government Income Exemption and the Definition of Domestically Controlled Qualified Investment Entities,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2022-12-29T05:00:00Z,2022,12,2022-12-29T05:00:00Z,2023-02-28T04:59:59Z,2023-03-01T02:01:01Z,2022-27971,0,0,090000648555f54d
IRS-2022-0019-0007,IRS,IRS-2022-0019,User Fees Relating to Enrolled Actuaries; Hearing Cancellation,Proposed Rule,Notice of Hearing,2022-12-29T05:00:00Z,2022,12,2022-12-29T05:00:00Z,,2022-12-30T16:56:44Z,2022-28302,0,0,090000648555f178
IRS-2011-0037-0011,IRS,IRS-2011-0037,Income of Foreign Governments and International Organizations,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2022-12-29T05:00:00Z,2022,12,2022-12-29T05:00:00Z,2023-02-28T04:59:59Z,2024-11-12T23:48:43Z,2022-27969,1,0,090000648555f615
IRS-2022-0035-0001,IRS,IRS-2022-0035,Single-Entity Treatment ofConsolidated Groups for Specific Purposes,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2022-12-14T05:00:00Z,2022,12,2022-12-14T05:00:00Z,2023-01-19T04:59:59Z,2023-01-06T15:02:32Z,2022-27055,0,0,09000064855361d3
IRS-2022-0034-0001,IRS,IRS-2022-0034,Syndicated Conservation Easement Transactions as Listed Transactions,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2022-12-08T05:00:00Z,2022,12,2022-12-08T05:00:00Z,2023-02-07T04:59:59Z,2024-11-07T00:44:47Z,2022-26675,1,0,0900006485524e38
IRS-2022-0032-0001,IRS,IRS-2022-0032,Guidance: Foreign Tax Credit,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2022-11-22T05:00:00Z,2022,11,2022-11-22T05:00:00Z,2023-01-24T04:59:59Z,2024-11-07T00:44:17Z,2022-25337,1,0,09000064854fb3ba
IRS-2022-0019-0003,IRS,IRS-2022-0019,User Fees Relating to Enrolled Actuaries; Correction,Proposed Rule,Correction,2022-11-09T05:00:00Z,2022,11,2022-11-09T05:00:00Z,2022-12-20T04:59:59Z,2022-12-25T14:16:33Z,2022-24452,0,0,090000648549d5d6
IRS-2006-0469-0002,IRS,IRS-2006-0469,"Exclusion From Gross Income of Previously Taxed Earnings and Profits, and Adjustments to Basis of Stock in Controlled Foreign Corporations and of Other Property",Proposed Rule,Withdrawal,2022-10-21T04:00:00Z,2022,10,2022-10-21T04:00:00Z,,2022-10-24T14:01:28Z,2022-22891,0,0,090000648544244b
IRS-2022-0017-0002,IRS,IRS-2022-0017,Resolution of Federal Tax Controversies by the Independent Office of Appeals; Correction,Proposed Rule,Correction,2022-10-12T04:00:00Z,2022,10,2022-10-12T04:00:00Z,2022-11-15T04:59:59Z,2022-11-15T02:01:24Z,2022-21826,0,0,09000064853f623d
IRS-2022-0026-0002,IRS,IRS-2022-0026,"Section 42, Low-Income Housing Credit Average Income Test Regulations",Proposed Rule,Notice of Proposed Rulemaking (NPRM),2022-10-12T04:00:00Z,2022,10,2022-10-12T04:00:00Z,2022-12-13T04:59:59Z,2024-11-12T23:46:16Z,2022-22100,1,0,09000064853f6262
IRS-2022-0012-0010,IRS,IRS-2022-0012,"Guidance: Deduction for Interest Expense and Amounts Paid under a Personal Guarantee, Certain Substantiation Requirements, and Applicability of Present Value Concepts; Hearing Cancellation",Proposed Rule,Notice of Hearing,2022-10-11T04:00:00Z,2022,10,2022-10-11T04:00:00Z,,2022-10-12T14:46:25Z,2022-22039,0,0,09000064853eb689
IRS-2022-0019-0001,IRS,IRS-2022-0019,User Fees Relating to Enrolled Actuaries,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2022-10-05T04:00:00Z,2022,10,2022-10-05T04:00:00Z,2022-12-06T04:59:59Z,2024-11-07T01:32:59Z,2022-21458,1,0,09000064853b8a66
IRS-2022-0018-0001,IRS,IRS-2022-0018,Request for Information: Advanced Explanation of Benefits and Good Faith Estimate for Covered Individuals,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2022-09-16T04:00:00Z,2022,9,2022-09-16T04:00:00Z,2022-09-17T03:59:59Z,2022-09-19T18:05:58Z,2022-19798,0,0,09000064853174ed
IRS-2014-0030-0001,IRS,IRS-2014-0030,REG-136984-12 NPRM,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2022-09-16T04:00:00Z,2022,9,2022-09-16T04:00:00Z,,2024-11-12T23:45:48Z,,1,0,090000648531be90
IRS-2022-0017-0001,IRS,IRS-2022-0017,Resolution of Federal Tax Controversies by the Independent Office of Appeals,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2022-09-13T04:00:00Z,2022,9,2022-09-13T04:00:00Z,2022-11-15T04:59:59Z,2024-11-12T23:45:39Z,2022-19662,1,0,09000064852f5e48
IRS-2022-0013-0001,IRS,IRS-2022-0013,Definition of Foreign Currency Contract Under Section 1256,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2022-07-06T04:00:00Z,2022,7,2022-07-06T04:00:00Z,2022-09-07T03:59:59Z,2024-11-12T23:42:05Z,2022-14318,1,0,09000064851b288b
IRS-2022-0012-0001,IRS,IRS-2022-0012,"Guidance: Deduction for Interest Expense and Amounts Paid Under a Personal Guarantee, Certain Substantiation Requirements, and Applicability of Present Value Concepts",Proposed Rule,Notice of Proposed Rulemaking (NPRM),2022-06-28T04:00:00Z,2022,6,2022-06-28T04:00:00Z,2022-09-27T03:59:59Z,2024-11-12T23:42:46Z,2022-13706,1,0,09000064851a6a93
IRS-2022-0009-0007,IRS,IRS-2022-0009,Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans; Hearing Cancellation,Proposed Rule,Public Hearing,2022-06-24T04:00:00Z,2022,6,2022-06-24T04:00:00Z,,2022-06-29T13:29:03Z,2022-13491,0,0,090000648518c1b9
IRS-2022-0011-0003,IRS,IRS-2022-0011,"Use of Actuarial Tables in Valuing Annuities, Interests for Life or a Term of Years, and Remainder or Reversionary Interests: Correction",Proposed Rule,Correction,2022-06-06T04:00:00Z,2022,6,2022-06-06T04:00:00Z,2022-07-06T03:59:59Z,2022-07-10T11:49:16Z,2022-12105,0,0,0900006485141113
IRS-2022-0003-0108,IRS,IRS-2022-0003,Required Minimum Distributions: Correction,Proposed Rule,Correction,2022-05-20T04:00:00Z,2022,5,2022-05-20T04:00:00Z,2022-05-26T03:59:59Z,2022-05-27T01:00:17Z,2022-10624,0,0,090000648509b8b8
IRS-2022-0011-0001,IRS,IRS-2022-0011,"Use of Actuarial Tables in Valuing Annuities, Interests for Life or a Term of Years, and Remainder or Reversionary Interests",Proposed Rule,Notice of Proposed Rulemaking (NPRM),2022-05-05T04:00:00Z,2022,5,2022-05-05T04:00:00Z,2022-07-06T03:59:59Z,2024-11-12T23:40:24Z,2022-02303,1,0,0900006485051d16
IRS-2022-0009-0001,IRS,IRS-2022-0009,Mortality Tables for Determining Present Value under Defined Benefit Pension Plans,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2022-04-28T04:00:00Z,2022,4,2022-04-28T04:00:00Z,2022-06-10T03:59:59Z,2024-11-12T23:40:45Z,2022-06330,1,0,090000648503dcac
IRS-2022-0008-0001,IRS,IRS-2022-0008,Estate and Gift Taxes: Limitation on the Special Rule Regarding a Difference in the Basic Exclusion Amount,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2022-04-27T04:00:00Z,2022,4,2022-04-27T04:00:00Z,2022-07-27T03:59:59Z,2024-11-12T23:38:12Z,2022-08865,1,0,09000064850394d9
IRS-2022-0005-0001,IRS,IRS-2022-0005,Multiple Employer Plans (REG-121508-18),Proposed Rule,,2022-04-19T00:00:00Z,2022,4,,,2024-11-07T00:37:09Z,,0,1,09000064850236c5
IRS-2022-0006-0001,IRS,IRS-2022-0006,Affordability of Employer Coverage for Family Members of Employees,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2022-04-07T04:00:00Z,2022,4,2022-04-07T04:00:00Z,2022-06-07T03:59:59Z,2024-11-07T00:37:04Z,2022-07158,1,0,0900006484fff492
IRS-2019-0032-0035,IRS,IRS-2019-0032,Multiple Employer Plans,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2022-03-28T04:00:00Z,2022,3,2022-03-28T04:00:00Z,2022-05-28T03:59:59Z,2022-06-02T01:00:43Z,2022-06005,0,0,0900006484fe7aee
IRS-2022-0003-0028,IRS,IRS-2022-0003,Required Minimum Distributions; Correction,Proposed Rule,Correction,2022-03-21T04:00:00Z,2022,3,2022-03-21T04:00:00Z,,2022-03-28T18:44:48Z,2022-05805,0,0,0900006484fd63de
IRS-2022-0004-0004,IRS,IRS-2022-0004,User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents; Correction,Proposed Rule,Correction,2022-03-17T04:00:00Z,2022,3,2022-03-17T04:00:00Z,,2024-11-07T00:37:08Z,2022-05577,1,0,0900006484fce30b
IRS-2022-0004-0001,IRS,IRS-2022-0004,User Fees: Enrolled Agents and Enrolled Retirement Plan Agents,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2022-03-01T05:00:00Z,2022,3,2022-03-01T05:00:00Z,2022-05-03T03:59:59Z,2024-11-07T00:38:15Z,2022-04303,1,0,0900006484fb0682
IRS-2022-0003-0001,IRS,IRS-2022-0003,Required Minimum Distributions,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2022-02-24T05:00:00Z,2022,2,2022-02-24T05:00:00Z,2022-05-26T03:59:59Z,2024-11-12T23:37:13Z,2022-02522,1,0,0900006484f9f0e4
IRS-2022-0001-0001,IRS,IRS-2022-0001,Guidance: Passive Foreign Investment Companies and Controlled Foreign Corporations Held by Domestic Partnerships and S Corporations and Related Person Insurance Income,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2022-01-25T05:00:00Z,2022,1,2022-01-25T05:00:00Z,2022-04-26T03:59:59Z,2024-11-07T00:35:59Z,2022-00067,1,0,0900006484f3623a