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withdrawn,object_id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-2025-0565-0001,IRS,IRS-2025-0565,Transparency in Coverage,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2025-12-23T05:00:00Z,2025,12,2025-12-23T05:00:00Z,2025-12-23T04:59:59Z,2025-12-23T21:45:12Z,2025-23693,0,0,09000064b91065e0
IRS-2013-0022-0008,IRS,IRS-2013-0022,Relief from Joint and Several Liability,Proposed Rule,Withdrawal,2025-12-15T05:00:00Z,2025,12,2025-12-15T05:00:00Z,,2025-12-15T22:08:46Z,2025-22788,0,0,09000064b90d341b
IRS-2015-0054-0009,IRS,IRS-2015-0054,Relief from Joint and Several Liability,Proposed Rule,Withdrawal,2025-12-15T05:00:00Z,2025,12,2025-12-15T05:00:00Z,,2025-12-15T22:10:03Z,2025-22788,0,0,09000064b90d361a
IRS-2025-0532-0001,IRS,IRS-2025-0532,Income of Foreign Governments and of International Organizations,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2025-12-15T05:00:00Z,2025,12,2025-12-15T05:00:00Z,2026-02-14T04:59:59Z,2026-02-14T13:16:58Z,2025-22775,0,0,09000064b90d3418
IRS-2015-0054-0008,IRS,IRS-2015-0054,Updating Regulation References to Reflect Reorganizations at the Department of Justice and the Internal Revenue Service,Proposed Rule,,2025-12-15T05:00:00Z,2025,12,,,2025-12-15T22:02:51Z,,0,1,09000064b90d0bab
IRS-2013-0022-0007,IRS,IRS-2013-0022,Updating Regulation References to Reflect Reorganizations at the Department of Justice and the Internal Revenue Service,Proposed Rule,,2025-12-15T05:00:00Z,2025,12,,,2025-12-15T22:02:01Z,,0,1,09000064b90d32cd
IRS-2025-0533-0001,IRS,IRS-2025-0533,Updating Regulation References to Reflect Reorganizations at the Department of Justice and the Internal Revenue Service,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2025-12-15T05:00:00Z,2025,12,2025-12-15T05:00:00Z,2026-01-15T04:59:59Z,2026-01-17T13:21:34Z,2025-22825,0,0,09000064b90d0bac
IRS-2012-0010-0009,IRS,IRS-2012-0010,Furnishing Identifying Number of Tax Return Preparer; Withdrawal,Proposed Rule,Withdrawal,2025-11-28T05:00:00Z,2025,11,2025-11-28T05:00:00Z,,2025-12-02T20:34:39Z,2025-21581,0,0,09000064b90a1ecc
IRS-2025-0235-0322,IRS,IRS-2025-0235,Occupations that Customarily and Regularly Received Tips; Definition of Qualified Tips,Proposed Rule,Notice of Hearing,2025-10-23T04:00:00Z,2025,10,2025-10-23T04:00:00Z,,2025-11-13T21:57:41Z,2025-19634,0,0,09000064b9041f12
IRS-2025-0334-0001,IRS,IRS-2025-0334,Domestically Controlled Qualified Investment Entities,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2025-10-21T04:00:00Z,2025,10,2025-10-21T04:00:00Z,2025-12-23T04:59:59Z,2025-12-22T10:00:16Z,2025-19625,1,0,09000064b9041f0a
IRS-2025-0015-0003,IRS,IRS-2025-0015,"Guidance: Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations; Multi-Year Reporting Requirements for Corporate Separations and Related Transactions; Withdrawal",Proposed Rule,Withdrawal,2025-10-01T04:00:00Z,2025,10,2025-10-01T04:00:00Z,,2025-10-01T17:26:11Z,2025-19018,0,0,09000064b8fecb81
IRS-2024-0058-0021,IRS,IRS-2024-0058,Previously Taxed Earnings and Profits and Related Basis Adjustments; Hearing Cancellation,Proposed Rule,Notice of Hearing,2025-09-30T04:00:00Z,2025,9,2025-09-30T04:00:00Z,,2025-10-01T17:19:40Z,2025-18984,0,0,09000064b8fe7d5f
IRS-2025-0301-0001,IRS,IRS-2025-0301,Preparer Tax Identification Number User Fee Update,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2025-09-30T04:00:00Z,2025,9,2025-09-30T04:00:00Z,2025-10-31T03:59:59Z,2025-10-31T09:00:11Z,2025-19037,1,0,09000064b8fe7a5d
IRS-2025-0017-0010,IRS,IRS-2025-0017,"Guidance: Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations; Multi-Year Reporting Requirements for Corporate Separations and Related Transactions; Withdrawal",Proposed Rule,Withdrawal,2025-09-30T04:00:00Z,2025,9,2025-09-30T04:00:00Z,,2025-10-01T17:21:20Z,2025-19018,0,0,09000064b8fe793a
IRS-2025-0235-0001,IRS,IRS-2025-0235,Occupations that Customarily and Regularly Received Tips; Definition of Qualified Tips,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2025-09-22T04:00:00Z,2025,9,2025-09-22T04:00:00Z,2025-10-23T03:59:59Z,2025-12-12T10:00:13Z,2025-18278,0,0,09000064b8fd1718
IRS-2024-0058-0017,IRS,IRS-2024-0058,Previously Taxed Earnings and Profits and Related Basis Adjustments: Hearing,Proposed Rule,Notice of Hearing,2025-09-08T04:00:00Z,2025,9,2025-09-08T04:00:00Z,2025-09-23T03:59:59Z,2025-09-23T09:00:35Z,2025-17204,0,0,09000064b8f529e6
IRS-2018-0009-0002,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; Withdrawal,Proposed Rule,Withdrawal,2025-09-03T04:00:00Z,2025,9,2025-09-03T04:00:00Z,,2025-09-03T16:56:17Z,2025-16866,0,0,09000064b8f38d46
IRS-2025-0169-0001,IRS,IRS-2025-0169,Returns Relating to Sales or Exchanges of Certain Partnership Interests,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2025-08-19T04:00:00Z,2025,8,2025-08-19T04:00:00Z,2025-09-19T03:59:59Z,2025-09-19T09:01:21Z,2025-15750,1,0,09000064b8f07256
IRS-2025-0103-0001,IRS,IRS-2025-0103,Determination: Line of Business for Purposes of No-Additional-Cost Service and Qualified Employee Discount Fringe Benefits,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2025-08-06T04:00:00Z,2025,8,2025-08-06T04:00:00Z,2025-11-05T04:59:59Z,2026-03-09T09:00:25Z,2025-14883,1,0,09000064b8ee52f9
IRS-2019-0040-0036,IRS,IRS-2019-0040,Regulations under Section 382(h) Related to Built-In Gain and Loss; Withdrawal,Proposed Rule,Withdrawal,2025-07-02T04:00:00Z,2025,7,2025-07-02T04:00:00Z,,2025-07-03T18:33:48Z,2025-12193,0,0,09000064b8e4b420
IRS-2025-0059-0005,IRS,IRS-2025-0059,Estate Tax Closing Letter User Fee Update,Proposed Rule,Correction,2025-06-24T04:00:00Z,2025,6,2025-06-24T04:00:00Z,,2025-06-24T17:23:50Z,C1-2025-08929,0,0,09000064b8e295bd
IRS-2025-0004-0015,IRS,IRS-2025-0004,"Hearings, Meetings, Proceedings, etc.: Source of Income from Cloud Transactions",Proposed Rule,Notice of Hearing,2025-06-03T04:00:00Z,2025,6,2025-06-03T04:00:00Z,2025-06-18T03:59:59Z,2025-06-19T09:00:15Z,2025-09981,0,0,09000064b8dd40cb
IRS_FRDOC_0001-2324,IRS,IRS_FRDOC_0001,Request for Information: Prescription Drug Machine-Readable File Requirement in the Transparency in Coverage Final Rule,Proposed Rule,Request for Comment,2025-06-02T04:00:00Z,2025,6,2025-06-02T04:00:00Z,2025-06-02T03:59:59Z,2025-06-06T16:29:30Z,2025-09858,0,0,09000064b8dceb25
IRS-2025-0059-0001,IRS,IRS-2025-0059,Estate Tax Closing Letter User Fee Update,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2025-05-20T04:00:00Z,2025,5,2025-05-20T04:00:00Z,2025-07-22T03:59:59Z,2025-10-11T14:14:05Z,2025-08929,0,0,09000064b8d8f4ae
IRS-2024-0058-0010,IRS,IRS-2024-0058,Previously Taxed Earnings and Profits and Related Basis Adjustments,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2025-05-16T00:00:00Z,2025,5,2025-05-16T00:00:00Z,,2025-05-21T21:58:47Z,2025-08743,0,0,09000064b8d62a5c
IRS-2025-0005-0022,IRS,IRS-2025-0005,Section 45W Credit for Qualified Commercial Clean Vehicles,Proposed Rule,Notice of Hearing,2025-04-15T04:00:00Z,2025,4,2025-04-15T04:00:00Z,,2025-04-17T13:14:08Z,2025-06377,0,0,0900006486a927d1
IRS-2025-0017-0007,IRS,IRS-2025-0017,"Guidance: Certain Matters Relating to Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations; Technical Correction",Proposed Rule,Correction,2025-03-24T04:00:00Z,2025,3,2025-03-24T04:00:00Z,,2025-03-28T18:13:11Z,2025-04757,0,0,0900006486a29034
IRS-2024-0049-0041,IRS,IRS-2024-0049,"Hearings, Meetings, Proceedings, etc.: Section 30C Alternative Fuel Vehicle Refueling Property Credit; Cancellation",Proposed Rule,Notice of Hearing,2025-02-14T05:00:00Z,2025,2,2025-02-14T05:00:00Z,,2025-02-19T12:46:58Z,2025-02606,0,0,0900006486958dbd
IRS-2024-0054-0005,IRS,IRS-2024-0054,"Hearings, Meetings, Proceedings, etc.: Administrative Requirements for an Election to Exclude Applicable Unincorporated Organizations from the Application of Subchapter K",Proposed Rule,Public Hearing,2025-02-05T05:00:00Z,2025,2,2025-02-05T05:00:00Z,,2025-02-05T17:22:54Z,2025-02251,0,0,09000064869336c6
IRS-2025-0016-0001,IRS,IRS-2025-0016,"Certain Employee Remuneration in Excess of 1,000,000 Dollars under Internal Revenue Code",Proposed Rule,Notice of Proposed Rulemaking (NPRM),2025-01-16T05:00:00Z,2025,1,2025-01-16T05:00:00Z,2025-03-18T03:59:59Z,2025-11-19T10:00:06Z,2025-00728,1,0,09000064868c9efc
IRS-2025-0017-0001,IRS,IRS-2025-0017,"Nonrecognition of Gain or Loss in Corporate Separations, Incorporations, and Reorganizations",Proposed Rule,Notice of Proposed Rulemaking (NPRM),2025-01-16T05:00:00Z,2025,1,2025-01-16T05:00:00Z,2025-03-18T03:59:59Z,2025-07-22T09:00:12Z,2025-00321,1,0,09000064868c9d94
IRS-2025-0015-0001,IRS,IRS-2025-0015,Multi-Year Reporting Requirements for Corporate Separations and Related Transactions,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2025-01-16T05:00:00Z,2025,1,2025-01-16T05:00:00Z,2025-03-18T03:59:59Z,2025-02-23T02:00:49Z,2025-00312,1,0,09000064868c9ef7
IRS-2025-0006-0001,IRS,IRS-2025-0006,Base Erosion and Anti-Abuse Tax Rules for Qualified Derivative Payments on Securities Lending Transactions,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2025-01-14T05:00:00Z,2025,1,2025-01-14T05:00:00Z,2025-04-15T03:59:59Z,2025-04-14T01:00:25Z,2025-00186,1,0,09000064868bb3e0
IRS-2025-0004-0001,IRS,IRS-2025-0004,Source of Income from Cloud Transactions,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2025-01-14T05:00:00Z,2025,1,2025-01-14T05:00:00Z,2025-04-15T03:59:59Z,2025-08-08T09:01:25Z,2024-31373,1,0,09000064868bb2b0
IRS-2025-0007-0001,IRS,IRS-2025-0007,Automatic Enrollment Requirements under Section 414A,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2025-01-14T05:00:00Z,2025,1,2025-01-14T05:00:00Z,2025-03-18T03:59:59Z,2025-04-03T01:00:25Z,2025-00501,1,0,09000064868bb429
IRS-2025-0005-0001,IRS,IRS-2025-0005,Credit for Qualified Commercial Clean Vehicles,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2025-01-14T05:00:00Z,2025,1,2025-01-14T05:00:00Z,2025-03-18T03:59:59Z,2025-11-20T10:00:14Z,2025-00256,1,0,09000064868bb331
IRS-2025-0003-0001,IRS,IRS-2025-0003,Catch-Up Contributions,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2025-01-13T05:00:00Z,2025,1,2025-01-13T05:00:00Z,2025-03-15T03:59:59Z,2025-07-02T09:00:32Z,2025-00350,1,0,09000064868b6756
IRS-2024-0049-0040,IRS,IRS-2024-0049,Section 30C Alternative Fuel Vehicle Refueling Property Credit; Hearing,Proposed Rule,Notice of Hearing,2025-01-06T05:00:00Z,2025,1,2025-01-06T05:00:00Z,,2025-01-06T15:03:34Z,2024-31233,0,0,090000648689e9fe
IRS-2025-0001-0001,IRS,IRS-2025-0001,Excise Tax on Designated Drugs,Proposed Rule,Notice of Proposed Rulemaking (NPRM),2025-01-02T05:00:00Z,2025,1,2025-01-02T05:00:00Z,2025-03-04T04:59:59Z,2025-03-04T02:00:53Z,,1,0,0900006486898751
IRS-2025-0001-0002,IRS,IRS-2025-0001,Excise Tax on Designated Drugs,Proposed Rule,,2025-01-02T00:00:00Z,2025,1,,,2025-01-02T16:27:48Z,,0,1,0900006486898854