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withdrawn,object_id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-2023-0067-0001,IRS,IRS-2023-0067,Bad Debt Deductions for Regulated Financial Companies and Members of Regulated Financial Groups,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2023-12-28T05:00:00Z,2023,12,2023-12-28T05:00:00Z,2024-02-27T04:59:59Z,2024-08-17T01:00:59Z,2023-28589,0,0,0900006486361727
IRS-2023-0066-0001,IRS,IRS-2023-0066,"Credit for Production of Clean Hydrogen, Election to Treat Clean Hydrogen Production Facilities as Energy Property",Proposed Rule,Notice of Proposed Rulemaking (NPRM),2023-12-26T05:00:00Z,2023,12,2023-12-26T05:00:00Z,2024-02-27T04:59:59Z,2025-01-26T02:01:14Z,2023-28359,1,0,0900006486359e61
IRS-2023-0063-0001,IRS,IRS-2023-0063,Advanced Manufacturing Production Credit,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2023-12-15T05:00:00Z,2023,12,2023-12-15T05:00:00Z,2024-02-14T04:59:59Z,2026-03-03T10:00:20Z,2023-27498,1,0,090000648633c70a
IRS-2023-0052-0003,IRS,IRS-2023-0052,Income and Currency Gain or Loss with Respect to a Qualified Business Unit; Correction,Proposed Rule,Correction,2023-12-06T05:00:00Z,2023,12,2023-12-06T05:00:00Z,,2024-05-06T12:04:51Z,2023-26785,0,0,09000064862ff4e9
IRS-2023-0038-0003,IRS,IRS-2023-0038,"Revising Consolidated Return Regulations to Reflect Statutory Changes, Modernize Language, and Enhance Clarity; Correction",Proposed Rule,Correction,2023-12-06T05:00:00Z,2023,12,2023-12-06T05:00:00Z,,2024-05-06T12:04:48Z,2023-26601,0,0,09000064862ff3a2
IRS-2023-0059-0001,IRS,IRS-2023-0059,Section 30D Excluded Entities,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2023-12-04T05:00:00Z,2023,12,2023-12-04T05:00:00Z,2024-01-19T04:59:59Z,2024-11-12T06:23:10Z,2023-26513,1,0,09000064862e3612
IRS-2023-0058-0001,IRS,IRS-2023-0058,"Long-Term, Part-Time Employee Rules for Cash or Deferred Arrangements",Proposed Rule,Notice of Proposed Rulemaking (NPRM),2023-11-27T05:00:00Z,2023,11,2023-11-27T05:00:00Z,2024-01-27T04:59:59Z,2025-01-09T02:00:54Z,2023-25987,1,0,09000064862b710c
IRS-2023-0057-0001,IRS,IRS-2023-0057,Transactions Between Related Persons and Partnerships,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2023-11-27T05:00:00Z,2023,11,2023-11-27T05:00:00Z,2024-02-27T04:59:59Z,2024-11-12T06:22:55Z,2023-25715,1,0,09000064862b71f6
IRS-2023-0054-0001,IRS,IRS-2023-0054,Definition of Energy Property and Rules Applicable to the Energy Credit,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2023-11-22T05:00:00Z,2023,11,2023-11-22T05:00:00Z,2024-03-26T03:59:59Z,2025-02-28T02:00:43Z,2023-25539,1,0,09000064862a5b45
IRS-2023-0056-0001,IRS,IRS-2023-0056,Statutory Disallowance of Deductions: Certain Qualified Conservation Contributions Made by Partnerships and S Corporations,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2023-11-20T05:00:00Z,2023,11,2023-11-20T05:00:00Z,2023-12-21T04:59:59Z,2024-04-23T01:00:56Z,2023-25423,0,0,0900006486296180
IRS-2016-0048-0006,IRS,IRS-2016-0048,Recognition and Deferral of Gain or Loss,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2023-11-14T05:00:00Z,2023,11,2023-11-14T05:00:00Z,2024-02-13T04:59:59Z,2024-02-14T02:00:31Z,2023-24650,0,0,090000648626ddf9
IRS-2023-0052-0001,IRS,IRS-2023-0052,Income and Currency Gain or Loss with Respect to a Qualified Business Unit,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2023-11-14T05:00:00Z,2023,11,2023-11-14T05:00:00Z,2024-02-13T04:59:59Z,2024-11-12T06:20:48Z,2023-24649,1,0,090000648626b57e
IRS-2023-0053-0001,IRS,IRS-2023-0053,Taxes on Taxable Distributions from Donor Advised Funds under Section 4966,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2023-11-14T05:00:00Z,2023,11,2023-11-14T05:00:00Z,2024-02-16T04:59:59Z,2024-11-12T06:20:45Z,2023-24982,1,0,090000648626dd5e
IRS-2023-0041-38875,IRS,IRS-2023-0041,Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions,Proposed Rule,Public Hearing,2023-11-07T05:00:00Z,2023,11,2023-11-07T05:00:00Z,,2023-11-07T20:01:28Z,2023-24608,0,0,0900006486218890
IRS-2023-0051-0001,IRS,IRS-2023-0051,Federal Independent Dispute Resolution Process,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2023-11-03T04:00:00Z,2023,11,2023-11-03T04:00:00Z,,2024-01-24T19:43:01Z,2023-23716,0,0,09000064861dfa93
IRS-2023-0042-0080,IRS,IRS-2023-0042,Increased Credit or Deduction Amounts for Satisfying Certain PrevailingWage and Registered Apprenticeship Requirements: Correction,Proposed Rule,Correction,2023-10-27T04:00:00Z,2023,10,2023-10-27T04:00:00Z,2023-10-31T03:59:59Z,2023-11-01T01:04:44Z,2023-23616,0,0,090000648614a4ff
IRS-2023-0041-7617,IRS,IRS-2023-0041,Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2023-10-25T04:00:00Z,2023,10,2023-10-25T04:00:00Z,2023-11-14T04:59:59Z,2024-12-18T02:00:55Z,2023-23624,0,0,0900006486136cb5
IRS-2023-0050-0001,IRS,IRS-2023-0050,Plan-Specific Substitute Mortality Tables for Determining Present Value,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2023-10-20T04:00:00Z,2023,10,2023-10-20T04:00:00Z,2023-12-20T04:59:59Z,2024-11-12T06:19:40Z,2023-23268,1,0,09000064861131ba
IRS-2023-0049-0001,IRS,IRS-2023-0049,Modernizing Regulations on Sales of Seized Property,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2023-10-16T04:00:00Z,2023,10,2023-10-16T04:00:00Z,2023-12-16T04:59:59Z,2024-11-07T00:54:09Z,2023-22621,1,0,09000064860eb2c8
IRS-2023-0037-0008,IRS,IRS-2023-0037,Identification of Monetized Installment Sale Transactions as Listed Transactions: Hearing Cancellation,Proposed Rule,Notice of Hearing,2023-10-11T04:00:00Z,2023,10,2023-10-11T04:00:00Z,,2023-10-11T17:41:39Z,2023-22468,0,0,09000064860a45c1
IRS-2023-0048-0001,IRS,IRS-2023-0048,Transfer of Clean Vehicle Credits Under Section 25E and Section 30D,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2023-10-10T04:00:00Z,2023,10,2023-10-10T04:00:00Z,2023-12-12T04:59:59Z,2024-11-07T00:54:27Z,2023-22353,1,0,0900006486098bf2
IRS-2023-0047-0001,IRS,IRS-2023-0047,Guidance: Certain Triangular Reorganizations and Inbound Nonrecognition Transactions,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2023-10-06T04:00:00Z,2023,10,2023-10-06T04:00:00Z,2023-12-06T04:59:59Z,2024-11-07T00:54:22Z,2023-22061,1,0,0900006486056dc7
IRS_FRDOC_0001-2136,IRS,IRS_FRDOC_0001,Request for Information: Coverage of Over-the-Counter Preventive Services,Proposed Rule,Request for Comment,2023-10-04T04:00:00Z,2023,10,2023-10-04T04:00:00Z,2023-10-04T03:59:59Z,2023-10-05T01:04:46Z,2023-21969,0,0,0900006486033971
IRS-2023-0046-0001,IRS,IRS-2023-0046,Preparer Tax Identification Number User Fee Update,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2023-10-04T04:00:00Z,2023,10,2023-10-04T04:00:00Z,2023-12-05T04:59:59Z,2025-03-11T16:42:05Z,2023-22104,0,0,0900006486033a71
IRS-2023-0045-0001,IRS,IRS-2023-0045,Excise Tax on Designated Drugs; Procedural Requirements,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2023-10-02T04:00:00Z,2023,10,2023-10-02T04:00:00Z,2023-12-02T04:59:59Z,2025-03-11T16:39:47Z,2023-21586,1,0,0900006486019413
IRS-2023-0036-0002,IRS,IRS-2023-0036,Requirements Related to the Mental Health Parity and Addiction Equity Act,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2023-09-28T04:00:00Z,2023,9,2023-09-28T04:00:00Z,2023-09-29T03:59:59Z,2023-09-29T14:22:10Z,2023-21177,0,0,09000064860068d1
IRS-2023-0013-0024,IRS,IRS-2023-0013,Superfund Chemical Taxes; Hearing,Proposed Rule,Notice of Hearing,2023-09-26T04:00:00Z,2023,9,2023-09-26T04:00:00Z,2023-10-12T03:59:59Z,2023-10-12T01:04:20Z,2023-20840,0,0,0900006485ff463d
IRS-2023-0044-0001,IRS,IRS-2023-0044,Federal Independent Dispute Resolution Process Administrative Fee and Certified IDR Entity Fee Ranges,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2023-09-26T04:00:00Z,2023,9,2023-09-26T04:00:00Z,2023-09-26T03:59:59Z,2023-09-27T13:26:24Z,2023-20799,0,0,0900006485ff56ca
IRS-2023-0042-0001,IRS,IRS-2023-0042,Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2023-08-30T04:00:00Z,2023,8,2023-08-30T04:00:00Z,2023-10-31T03:59:59Z,2025-01-17T02:01:12Z,2023-18514,1,0,0900006485f11313
IRS-2023-0031-0004,IRS,IRS-2023-0031,Corporate Bond Yield Curve for Determining Present Value: Hearing Cancellation,Proposed Rule,Notice of Hearing,2023-08-29T04:00:00Z,2023,8,2023-08-29T04:00:00Z,,2023-08-29T15:56:51Z,2023-18622,0,0,0900006485f09713
IRS-2023-0026-0006,IRS,IRS-2023-0026,Malta Personal Retirement Scheme Listed Transaction,Proposed Rule,Notice of Hearing,2023-08-29T04:00:00Z,2023,8,2023-08-29T04:00:00Z,,2023-08-29T16:11:51Z,2023-18626,0,0,0900006485f09714
IRS-2023-0041-0001,IRS,IRS-2023-0041,Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2023-08-29T04:00:00Z,2023,8,2023-08-29T04:00:00Z,2023-10-31T03:59:59Z,2024-10-03T01:01:17Z,2023-17565,0,0,0900006485f0961d
IRS-2023-0023-0007,IRS,IRS-2023-0023,Information Reporting and Transfer for Valuable Consideration Rules for Exchanges of Life Insurance and Certain Other Life Insurance Contract Transactions,Proposed Rule,Notice of Hearing,2023-08-24T04:00:00Z,2023,8,2023-08-24T04:00:00Z,2023-08-31T03:59:59Z,2023-09-06T01:01:18Z,2023-18193,0,0,0900006485ee0ae7
IRS-2023-0038-0001,IRS,IRS-2023-0038,"Revising Consolidated Return Regulations to Reflect Statutory Changes, Modernize Language, and Enhance Clarity",Proposed Rule,Notice of Proposed Rulemaking (NPRM),2023-08-07T04:00:00Z,2023,8,2023-08-07T04:00:00Z,2023-11-07T04:59:59Z,2024-11-07T23:40:15Z,2023-14098,1,0,0900006485deacce
IRS-2023-0037-0001,IRS,IRS-2023-0037,Identification of Monetized Installment Sale Transactions as Listed Transactions,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2023-08-04T04:00:00Z,2023,8,2023-08-04T04:00:00Z,2023-10-04T03:59:59Z,2023-10-04T01:03:21Z,2023-16650,0,0,0900006485dc5c23
IRS-2023-0036-0001,IRS,IRS-2023-0036,Requirements Related to the Mental Health Parity and Addiction Equity Act,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2023-08-03T04:00:00Z,2023,8,2023-08-02T04:00:00Z,2023-08-03T03:59:59Z,2023-08-03T17:36:53Z,2023-15945,0,0,0900006485db54aa
IRS-2023-0016-0010,IRS,IRS-2023-0016,Rules for Supervisory Approval of Penalties: Hearing,Proposed Rule,Notice of Hearing,2023-07-31T04:00:00Z,2023,7,2023-07-31T04:00:00Z,2023-08-12T03:59:59Z,2023-08-12T01:02:50Z,2023-15985,0,0,0900006485d89514
IRS-2023-0034-0001,IRS,IRS-2023-0034,"Short-Term, Limited-Duration Insurance; Independent, Noncoordinated Excepted Benefits Coverage; Level-Funded Plan Arrangements; etc.",Proposed Rule,Notice of Proposed Rulemaking (NPRM),2023-07-12T04:00:00Z,2023,7,2023-07-12T04:00:00Z,2023-07-13T03:59:59Z,2023-07-13T16:01:12Z,2023-14238,0,0,0900006485c8b8f0
IRS-2023-0025-0025,IRS,IRS-2023-0025,Additional Guidance on Low-Income Communities Bonus Credit Program; Correction,Proposed Rule,Correction,2023-06-26T04:00:00Z,2023,6,2023-06-26T04:00:00Z,2023-07-01T03:59:59Z,2024-11-12T22:56:58Z,2023-13510,1,0,0900006485bf3737
IRS-2023-0031-0001,IRS,IRS-2023-0031,Corporate Bond Yield Curve for Determining Present Value,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2023-06-23T04:00:00Z,2023,6,2023-06-23T04:00:00Z,2023-08-23T03:59:59Z,2024-11-07T01:04:44Z,2023-12693,1,0,0900006485bcd656
IRS-2023-0012-0043,IRS,IRS-2023-0012,Advanced Manufacturing Investment Credit: Hearing,Proposed Rule,Notice of Hearing,2023-06-22T04:00:00Z,2023,6,2023-06-22T04:00:00Z,,2023-06-22T16:21:46Z,2023-13247,0,0,0900006485bb086c
IRS-2023-0027-0001,IRS,IRS-2023-0027,Elective Payment of Advanced Manufacturing Investment Credit,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2023-06-21T04:00:00Z,2023,6,2023-06-21T04:00:00Z,2023-08-15T03:59:59Z,2024-11-07T01:14:25Z,2023-12800,1,0,0900006485b9161e
IRS-2023-0029-0001,IRS,IRS-2023-0029,Section 6417 Elective Payment of Applicable Credits,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2023-06-21T04:00:00Z,2023,6,2023-06-21T04:00:00Z,2023-08-15T03:59:59Z,2026-01-10T12:33:51Z,2023-12798,1,0,0900006485b91719
IRS-2023-0028-0001,IRS,IRS-2023-0028,Section 6418 Transfer of Certain Credits,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2023-06-21T04:00:00Z,2023,6,2023-06-21T04:00:00Z,2023-08-15T03:59:59Z,2024-11-07T01:14:24Z,2023-12799,1,0,0900006485b91267
IRS-2023-0026-0001,IRS,IRS-2023-0026,Malta Personal Retirement Scheme Listed Transaction,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2023-06-07T04:00:00Z,2023,6,2023-06-07T04:00:00Z,2023-08-08T03:59:59Z,2024-11-12T05:49:57Z,2023-11861,1,0,0900006485ad2c01
IRS-2023-0025-0001,IRS,IRS-2023-0025,Additional Guidance on Low-Income Communities Bonus Credit Program,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2023-06-01T04:00:00Z,2023,6,2023-06-01T04:00:00Z,2023-07-01T03:59:59Z,2025-01-22T02:00:52Z,2023-11718,1,0,0900006485a9e020
IRS-2023-0023-0001,IRS,IRS-2023-0023,Information Reporting and Transfer: Valuable Consideration Rules for Exchanges of Life Insurance and Certain Other Life Insurance Contract Transactions,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2023-05-10T04:00:00Z,2023,5,2023-05-10T04:00:00Z,2023-07-11T03:59:59Z,2024-11-12T05:51:28Z,2023-09637,1,0,09000064859ed5b0
IRS-2023-0021-0001,IRS,IRS-2023-0021,Rules for Certain Repatriations of Intangible Property,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2023-05-03T04:00:00Z,2023,5,2023-05-03T04:00:00Z,2023-07-04T03:59:59Z,2024-11-12T05:51:03Z,2023-08843,1,0,09000064859c179b
IRS-2023-0013-0002,IRS,IRS-2023-0013,Superfund Chemical Taxes; Correction,Proposed Rule,Correction,2023-05-01T04:00:00Z,2023,5,2023-05-01T04:00:00Z,2023-05-31T03:59:59Z,2023-10-14T20:09:49Z,2023-09003,0,0,09000064859ae4c9
IRS-2023-0019-0001,IRS,IRS-2023-0019,Section 30D New Clean Vehicle Credit,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2023-04-17T04:00:00Z,2023,4,2023-04-17T04:00:00Z,2023-06-17T03:59:59Z,2026-02-20T20:29:43Z,2023-06822,1,0,0900006485950d93
IRS-2023-0012-0002,IRS,IRS-2023-0012,Advanced Manufacturing Investment Credit; Correction,Proposed Rule,Correction,2023-04-17T04:00:00Z,2023,4,2023-04-17T04:00:00Z,2023-05-23T03:59:59Z,2023-07-16T04:11:53Z,2023-07987,0,0,0900006485950c69
IRS-2023-0017-0001,IRS,IRS-2023-0017,Micro-Captive Listed Transactions and Micro-Captive Transactions of Interest,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2023-04-11T04:00:00Z,2023,4,2023-04-11T04:00:00Z,2023-06-13T03:59:59Z,2024-11-12T23:53:21Z,2023-07315,1,0,090000648592c016
IRS-2023-0016-0001,IRS,IRS-2023-0016,Rules for Supervisory Approval of Penalties,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2023-04-11T04:00:00Z,2023,4,2023-04-11T04:00:00Z,2023-07-11T03:59:59Z,2024-11-12T23:53:21Z,2023-07232,1,0,090000648592c00d
IRS-2023-0013-0001,IRS,IRS-2023-0013,Superfund Chemical Taxes,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2023-03-29T04:00:00Z,2023,3,2023-03-29T04:00:00Z,2023-05-31T03:59:59Z,2025-10-07T01:15:32Z,2023-06278,1,0,0900006485883d92
IRS-2023-0012-0001,IRS,IRS-2023-0012,Advanced Manufacturing Investment Credit,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2023-03-23T04:00:00Z,2023,3,2023-03-23T04:00:00Z,2023-05-23T03:59:59Z,2024-11-07T00:49:20Z,2023-05871,1,0,0900006485838c67
IRS-2023-0007-0001,IRS,IRS-2023-0007,Use of Forfeitures in Qualified Retirement Plans,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2023-02-27T05:00:00Z,2023,2,2023-02-27T05:00:00Z,2023-05-31T03:59:59Z,2023-06-28T01:01:03Z,2023-03778,0,0,090000648571c173
IRS-2022-0032-0014,IRS,IRS-2022-0032,Guidance Related to the Foreign Tax Credit; Hearing,Proposed Rule,Notice of Hearing,2023-02-07T05:00:00Z,2023,2,2023-02-07T05:00:00Z,2023-02-11T04:59:59Z,2023-02-11T02:00:14Z,2023-02574,0,0,0900006485639bc0
IRS-2023-0006-0001,IRS,IRS-2023-0006,Coverage of Certain Preventive Services under the Affordable Care Act,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2023-02-02T05:00:00Z,2023,2,2023-02-02T05:00:00Z,2023-02-10T04:59:59Z,2023-02-10T13:03:08Z,2023-01981,0,0,090000648562c145
IRS-2011-0037-0012,IRS,IRS-2011-0037,Income of Foreign Governments and International Organizations; Correction,Proposed Rule,Correction,2023-01-23T05:00:00Z,2023,1,2023-01-23T05:00:00Z,2023-02-28T04:59:59Z,2023-02-28T02:00:47Z,2023-01209,0,0,0900006485602571