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withdrawn,object_id IRS-2024-0017-0041,IRS,IRS-2024-0017,Excise Tax on Repurchase of Corporate Stock; Correction,Rule,Correction,2026-02-11T05:00:00Z,2026,2,2026-02-11T05:00:00Z,,2026-02-13T18:39:30Z,2026-02748,0,0,09000064b91a264b IRS-2024-0047-0051,IRS,IRS-2024-0047,Tribal General Welfare Benefits; Correction,Rule,Correction,2026-01-16T05:00:00Z,2026,1,2026-01-16T05:00:00Z,,2026-01-16T18:09:24Z,2026-00835,0,0,09000064b915b2ef IRS-2024-0017-0039,IRS,IRS-2024-0017,Excise Tax on Repurchase of Corporate Stock; Correction,Rule,Correction,2025-12-19T05:00:00Z,2025,12,2025-12-19T05:00:00Z,,2025-12-22T20:41:37Z,2025-23460,0,0,09000064b90f527a IRS-2025-0006-0004,IRS,IRS-2025-0006,Base Erosion and Anti-Abuse Tax Rules for Qualified Derivative Payments on Securities Lending Transactions,Rule,Final Rule,2025-12-18T05:00:00Z,2025,12,2025-12-18T05:00:00Z,,2025-12-18T18:13:38Z,2025-23292,0,0,09000064b90ee61b IRS-2024-0051-0042,IRS,IRS-2024-0051,Entities Wholly Owned by Indian Tribal Governments,Rule,Final Rule,2025-12-16T05:00:00Z,2025,12,2025-12-16T05:00:00Z,,2025-12-17T18:31:47Z,2025-22874,0,0,09000064b90da86c IRS-2024-0047-0050,IRS,IRS-2024-0047,Tribal General Welfare Benefits,Rule,Final Rule,2025-12-16T05:00:00Z,2025,12,2025-12-16T05:00:00Z,,2025-12-17T18:20:01Z,2025-22873,0,0,09000064b90da717 IRS-2011-0037-0014,IRS,IRS-2011-0037,Income of Foreign Governments and of International Organizations,Rule,Final Rule,2025-12-15T05:00:00Z,2025,12,2025-12-15T05:00:00Z,,2025-12-15T21:28:51Z,2025-22776,0,0,09000064b90d3282 IRS-2025-0059-0012,IRS,IRS-2025-0059,Estate Tax Closing Letter User Fee Update,Rule,Final Rule,2025-12-01T05:00:00Z,2025,12,2025-12-01T05:00:00Z,,2025-12-02T20:22:34Z,2025-21649,0,0,09000064b90a5ce2 IRS-2024-0017-0038,IRS,IRS-2024-0017,Excise Tax on Repurchase of Corporate Stock,Rule,Final Rule,2025-11-24T05:00:00Z,2025,11,2025-11-24T05:00:00Z,,2025-11-25T19:19:58Z,2025-20721,0,0,09000064b9092fdd IRS-2024-0024-0005,IRS,IRS-2024-0024,Interest Capitalization Requirements for Improvements that Constitute Designated Property,Rule,Final Rule,2025-10-02T04:00:00Z,2025,10,2025-10-02T04:00:00Z,,2025-10-03T17:10:07Z,2025-19279,0,0,09000064b8ff070e IRS-2025-0301-0002,IRS,IRS-2025-0301,Preparer Tax Identification Number User Fee Update,Rule,Final Rule,2025-09-30T04:00:00Z,2025,9,2025-09-30T04:00:00Z,,2025-10-02T16:45:16Z,2025-19036,0,0,09000064b8fe7939 IRS-2022-0026-0010,IRS,IRS-2022-0026,"Section 42, Low-Income Housing Credit Average Income Test Procedures",Rule,Final Rule,2025-09-30T04:00:00Z,2025,9,2025-09-30T04:00:00Z,,2025-10-01T17:04:10Z,2025-19005,0,0,09000064b8fe79f9 IRS-2025-0003-0025,IRS,IRS-2025-0003,Catch Up Contributions,Rule,Final Rule,2025-09-16T04:00:00Z,2025,9,2025-09-16T04:00:00Z,,2025-09-17T16:27:12Z,2025-17865,0,0,09000064b8f96e49 IRS-2022-0017-0016,IRS,IRS-2022-0017,Resolution of Federal Tax Controversies by the Independent Office of Appeals; Correction,Rule,Correction,2025-07-18T04:00:00Z,2025,7,2025-07-18T04:00:00Z,,2025-07-18T17:20:23Z,2025-13561,0,0,09000064b8e82885 IRS-2023-0041-44841,IRS,IRS-2023-0041,Gross Proceeds Reporting by Brokers that Regularly Provide Services Effectuating Digital Asset Sales; Revocation,Rule,Final Rule,2025-07-11T04:00:00Z,2025,7,2025-07-11T04:00:00Z,,2025-07-11T19:14:55Z,2025-12967,0,0,09000064b8e659a2 IRS-2025-0059-0006,IRS,IRS-2025-0059,Estate Tax Closing Letter User Fee Update,Rule,Correction,2025-06-25T04:00:00Z,2025,6,2025-06-25T04:00:00Z,,2025-06-25T18:07:53Z,C2-2025-08928,0,0,09000064b8e2dc20 IRS-2025-0059-0004,IRS,IRS-2025-0059,Estate Tax Closing Letter User Fee Update,Rule,Correction,2025-06-24T04:00:00Z,2025,6,2025-06-24T04:00:00Z,,2025-06-24T17:22:07Z,C1-2025-08928,0,0,09000064b8e295fd IRS-2025-0059-0002,IRS,IRS-2025-0059,Estate Tax Closing Letter User Fee Update,Rule,Final Rule,2025-05-20T00:00:00Z,2025,5,2025-05-20T00:00:00Z,,2025-05-21T21:01:06Z,2025-08928,0,0,09000064b8d94a38 IRS-2023-0052-0016,IRS,IRS-2023-0052,Taxable Income or Loss and Currency Gain or Loss With Respect to a Qualified Business Unit; Correction,Rule,Correction,2025-01-17T05:00:00Z,2025,1,2025-01-17T05:00:00Z,,2025-01-24T14:50:37Z,2025-01248,0,0,09000064868e2dfc IRS-2024-0026-1919,IRS,IRS-2024-0026,Clean Electricity Production Credit and Clean Electricity Investment Credit,Rule,Final Rule,2025-01-15T05:00:00Z,2025,1,2025-01-15T05:00:00Z,,2025-01-15T19:07:32Z,2025-00196,0,0,09000064868bb910 IRS-2022-0017-0015,IRS,IRS-2022-0017,Resolution of Federal Tax Controversies by the Independent Office of Appeals,Rule,Final Rule,2025-01-15T05:00:00Z,2025,1,2025-01-15T05:00:00Z,,2025-01-15T19:25:56Z,2025-00426,0,0,09000064868c0465 IRS-2015-0045-0021,IRS,IRS-2015-0045,Guidance: Tax on Certain Gifts and Bequests from Covered Expatriates,Rule,Final Rule,2025-01-14T05:00:00Z,2025,1,2025-01-14T05:00:00Z,,2025-01-14T18:53:00Z,2025-00284,0,0,09000064868bb46b IRS-2019-0035-0024,IRS,IRS-2019-0035,Classification of Digital Content Transactions and Cloud Transactions,Rule,Final Rule,2025-01-14T05:00:00Z,2025,1,2025-01-14T05:00:00Z,,2025-01-14T18:35:33Z,2024-31372,0,0,09000064868bb2f8 IRS-2023-0017-0113,IRS,IRS-2023-0017,Micro-Captive Listed Transactions and Micro-Captive Transactions of Interest,Rule,Final Rule,2025-01-14T05:00:00Z,2025,1,2025-01-14T05:00:00Z,,2025-01-14T18:41:36Z,2025-00393,0,0,09000064868bb2fb IRS-2024-0028-0027,IRS,IRS-2024-0028,Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest,Rule,Final Rule,2025-01-14T05:00:00Z,2025,1,2025-01-14T05:00:00Z,,2025-01-14T18:47:08Z,2025-00324,0,0,09000064868bb394 IRS-2024-0035-0022,IRS,IRS-2024-0035,Certain Disregarded Payments and Dual Consolidated Losses,Rule,Final Rule,2025-01-14T05:00:00Z,2025,1,2025-01-14T05:00:00Z,,2025-01-14T18:59:12Z,2025-00318,0,0,09000064868bb4c3 IRS-2024-0045-0049,IRS,IRS-2024-0045,Guidance: Clean Electricity Low-Income Communities Bonus Credit Amount Program,Rule,Final Rule,2025-01-13T05:00:00Z,2025,1,2025-01-13T05:00:00Z,,2025-01-13T18:19:07Z,2025-00331,0,0,09000064868b6705 IRS-2023-0066-29992,IRS,IRS-2023-0066,Credit for Production of Clean Hydrogen and Energy Credit,Rule,Final Rule,2025-01-10T05:00:00Z,2025,1,2025-01-10T05:00:00Z,,2025-01-13T18:15:48Z,2024-31513,0,0,09000064868ad823 IRS-2019-0006-0008,IRS,IRS-2019-0006,Reissuance of State or Local Bonds,Rule,Correction,2025-01-10T05:00:00Z,2025,1,2025-01-10T05:00:00Z,,2025-01-13T18:12:48Z,C1-2024-30267,0,0,09000064868ad775 IRS-2023-0041-44840,IRS,IRS-2023-0041,Gross Proceeds Reporting by Brokers that Regularly Provide Services Effectuating Digital Asset Sales,Rule,Final Rule,2024-12-30T05:00:00Z,2024,12,2024-12-30T05:00:00Z,,2024-12-30T14:20:38Z,2024-30496,0,0,0900006486895167 IRS-2024-0064-0002,IRS,IRS-2024-0064,"Revising Consolidated Return Regulations and Controlled Group of Corporations Regulations to Reflect Statutory Changes, Modernize Language, and Enhance Clarity",Rule,Final Rule,2024-12-30T05:00:00Z,2024,12,2024-12-30T05:00:00Z,,2024-12-30T14:14:21Z,2024-29480,0,0,09000064868952b4 IRS-2019-0006-0007,IRS,IRS-2019-0006,Reissuance of State or Local Bonds,Rule,Final Rule,2024-12-30T05:00:00Z,2024,12,2024-12-30T05:00:00Z,,2024-12-30T14:57:38Z,2024-30267,0,0,0900006486895071 IRS-2022-0039-0013,IRS,IRS-2022-0039,Guidance: Definition of Domestically Controlled Qualified Investment Entities; Correction,Rule,Correction,2024-12-27T05:00:00Z,2024,12,2024-12-27T05:00:00Z,,2025-01-07T19:54:52Z,2024-30928,0,0,0900006486891cc5 IRS-2023-0016-0017,IRS,IRS-2023-0016,Rules for Supervisory Approval of Penalties,Rule,Final Rule,2024-12-23T05:00:00Z,2024,12,2024-12-23T05:00:00Z,,2024-12-26T17:56:21Z,2024-29074,0,0,09000064868869ed IRS-2024-0048-0012,IRS,IRS-2024-0048,Definition of the Term Coverage Month for Computing the Premium Tax Credit,Rule,Final Rule,2024-12-18T05:00:00Z,2024,12,2024-12-18T05:00:00Z,,2024-12-18T16:09:05Z,2024-29651,0,0,090000648687af8d IRS-2024-0010-0018,IRS,IRS-2024-0010,Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships; Correction,Rule,Correction,2024-12-17T05:00:00Z,2024,12,2024-12-17T05:00:00Z,,2024-12-17T15:31:26Z,2024-29654,0,0,0900006486877bac IRS-2023-0054-0350,IRS,IRS-2023-0054,Definition of Energy Property and Rules Applicable to the Energy Credit,Rule,Final Rule,2024-12-12T05:00:00Z,2024,12,2024-12-12T05:00:00Z,,2024-12-12T15:08:26Z,2024-28190,0,0,09000064868663a2 IRS-2023-0052-0015,IRS,IRS-2023-0052,Taxable Income or Loss and Currency Gain or Loss with Respect to a Qualified Business Unit,Rule,Final Rule,2024-12-11T05:00:00Z,2024,12,2024-12-11T05:00:00Z,,2024-12-11T15:30:38Z,2024-28372,0,0,09000064868617d8 IRS-2014-0030-0004,IRS,IRS-2014-0030,Recourse Partnership Liabilities and Related Party Rules,Rule,Final Rule,2024-12-02T05:00:00Z,2024,12,2024-12-02T05:00:00Z,,2024-12-02T15:37:46Z,2024-27840,0,0,0900006486843d92 IRS-2023-0063-0198,IRS,IRS-2023-0063,Advanced Manufacturing Production Credit; Correction,Rule,Correction,2024-11-26T05:00:00Z,2024,11,2024-11-26T05:00:00Z,,2024-11-26T14:37:40Z,2024-27588,0,0,0900006486837d6b IRS-2024-0013-0020,IRS,IRS-2024-0013,"Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce, including the Bureau of the Census, for Certain Statistical Purposes and Related Activities",Rule,Final Rule,2024-11-26T05:00:00Z,2024,11,2024-11-26T05:00:00Z,,2024-11-26T14:39:20Z,2024-27072,0,0,09000064868374f1 IRS-2023-0012-0059,IRS,IRS-2023-0012,Advanced Manufacturing Investment Credit; Correction,Rule,Correction,2024-11-25T05:00:00Z,2024,11,2024-11-25T05:00:00Z,,2024-11-26T14:44:48Z,2024-27427,0,0,0900006486833adf IRS-2024-0010-0017,IRS,IRS-2024-0010,Election to Exclude Certain Unincorporated Organizations Owned by Applicable Entities from Application of the Rules on Partners and Partnerships,Rule,Final Rule,2024-11-20T05:00:00Z,2024,11,2024-11-20T05:00:00Z,,2024-11-20T15:45:28Z,2024-26944,0,0,090000648682a667 IRS_FRDOC_0001-2267,IRS,IRS_FRDOC_0001,"Extension of Certain Timeframes: Employee Benefit Plans, Participants, Beneficiaries, Qualified Beneficiaries, and Claimants Affected by Hurricane Helene, Tropical Storm Helene, or Hurricane Milton",Rule,,2024-11-08T05:00:00Z,2024,11,2024-11-08T05:00:00Z,,2024-11-08T13:09:31Z,2024-26014,0,0,09000064868093f7 IRS-2023-0049-0003,IRS,IRS-2023-0049,Sales of Seized Property,Rule,Final Rule,2024-11-05T05:00:00Z,2024,11,2024-11-05T05:00:00Z,,2024-11-05T14:33:43Z,2024-25464,0,0,09000064867fd892 IRS-2023-0063-0197,IRS,IRS-2023-0063,Advanced Manufacturing Production Credit,Rule,Final Rule,2024-10-28T04:00:00Z,2024,10,2024-10-28T04:00:00Z,,2024-10-28T17:16:08Z,2024-24840,0,0,09000064867e88c2 IRS-2023-0012-0058,IRS,IRS-2023-0012,Advanced Manufacturing Investment Credit,Rule,Final Rule,2024-10-23T04:00:00Z,2024,10,2024-10-23T04:00:00Z,,2024-10-23T16:15:12Z,2024-23857,0,0,09000064867df223 IRS-2019-0025-0003,IRS,IRS-2019-0025,Withholding on Certain Distributions,Rule,Final Rule,2024-10-21T04:00:00Z,2024,10,2024-10-21T04:00:00Z,,2024-10-22T12:27:34Z,2024-24224,0,0,09000064867db797 IRS-2023-0021-0007,IRS,IRS-2023-0021,Rules for Certain Repatriations of Intangible Property,Rule,Final Rule,2024-10-10T04:00:00Z,2024,10,2024-10-10T04:00:00Z,,2024-10-10T12:28:20Z,2024-23132,0,0,09000064867c417f IRS-2022-0034-0030,IRS,IRS-2022-0034,Syndicated Conservation Easement Transactions as Listed Transactions,Rule,Final Rule,2024-10-08T04:00:00Z,2024,10,2024-10-08T04:00:00Z,,2024-10-08T12:40:13Z,2024-22963,0,0,09000064867b915b IRS-2023-0036-0004,IRS,IRS-2023-0036,Requirements Related to the Mental Health Parity and Addiction Equity Act,Rule,Final Rule,2024-09-23T04:00:00Z,2024,9,2024-09-23T04:00:00Z,,2024-09-24T12:16:45Z,2024-20612,0,0,090000648676a029 IRS-2016-0010-0035,IRS,IRS-2016-0010,Consistent Basis Reporting Between Estate and Person Acquiring Property from Decedent,Rule,Final Rule,2024-09-17T04:00:00Z,2024,9,2024-09-17T04:00:00Z,,2024-09-19T12:18:51Z,2024-20429,0,0,09000064867297e4 IRS_FRDOC_0001-2248,IRS,IRS_FRDOC_0001,Income Taxes; CFR Correction,Rule,,2024-09-11T04:00:00Z,2024,9,2024-09-11T04:00:00Z,,2024-09-11T12:28:53Z,2024-20701,0,0,09000064866ea25c IRS-2023-0056-0011,IRS,IRS-2023-0056,Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations; Correction,Rule,Correction,2024-08-30T04:00:00Z,2024,8,2024-08-30T04:00:00Z,,2024-08-30T18:41:38Z,2024-18925,0,0,09000064866b5725 IRS-2023-0028-0085,IRS,IRS-2023-0028,Transfer of Certain Credits; Correction,Rule,Correction,2024-08-22T04:00:00Z,2024,8,2024-08-22T04:00:00Z,,2024-08-22T14:49:58Z,2024-18576,0,0,090000648665c453 IRS-2023-0041-44836,IRS,IRS-2023-0041,Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions; Correction,Rule,Correction,2024-08-16T04:00:00Z,2024,8,2024-08-16T04:00:00Z,,2024-08-16T17:38:16Z,2024-17946,0,0,090000648664daf3 IRS-2023-0042-0349,IRS,IRS-2023-0042,Increased Amounts of Credit or Deduction for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements; Correction,Rule,Correction,2024-08-16T04:00:00Z,2024,8,2024-08-16T04:00:00Z,,2024-08-20T16:17:11Z,2024-17143,0,0,090000648664d9fd IRS-2023-0029-0159,IRS,IRS-2023-0029,Elective Payment of Applicable Credits; Correction,Rule,Correction,2024-08-16T04:00:00Z,2024,8,2024-08-16T04:00:00Z,,2024-08-16T17:35:35Z,2024-17945,0,0,090000648664dc6e IRS-2023-0050-0006,IRS,IRS-2023-0050,Plan-Specific Substitute Mortality Tables for Determining Present Value,Rule,Final Rule,2024-07-31T04:00:00Z,2024,7,2024-07-31T04:00:00Z,,2024-07-31T18:13:40Z,2024-16520,0,0,090000648660fbcb IRS-2022-0003-0166,IRS,IRS-2022-0003,Required Minimum Distributions,Rule,Final Rule,2024-07-19T04:00:00Z,2024,7,2024-07-19T04:00:00Z,,2024-07-19T19:50:05Z,2024-14542,0,0,09000064865fa9fc IRS-2023-0047-0004,IRS,IRS-2023-0047,Guidance: Section 367(b) Related to Certain Triangular Reorganizations and Inbound Nonrecognition Transactions,Rule,Final Rule,2024-07-18T04:00:00Z,2024,7,2024-07-18T04:00:00Z,,2024-07-18T18:22:33Z,2024-15232,0,0,09000064865f81e4 IRS-2023-0041-44835,IRS,IRS-2023-0041,Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions,Rule,Final Rule,2024-07-09T04:00:00Z,2024,7,2024-07-09T04:00:00Z,,2024-07-09T14:26:47Z,2024-14004,0,0,09000064865e0fa7 IRS-2023-0045-0004,IRS,IRS-2023-0045,Excise Tax on Designated Drugs; Procedural Requirements,Rule,Final Rule,2024-07-05T04:00:00Z,2024,7,2024-07-05T04:00:00Z,,2024-07-08T15:37:26Z,2024-14706,0,0,09000064865dc279 IRS-2024-0018-0008,IRS,IRS-2024-0018,Excise Tax on Repurchase of Corporate Stock; Procedure and Administration,Rule,Final Rule,2024-07-03T04:00:00Z,2024,7,2024-07-03T04:00:00Z,,2024-07-05T18:54:25Z,2024-14426,0,0,09000064865d8b65 IRS-2023-0056-0010,IRS,IRS-2023-0056,Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations,Rule,Final Rule,2024-06-28T04:00:00Z,2024,6,2024-06-28T04:00:00Z,,2024-07-02T14:36:31Z,2024-13844,0,0,09000064865d0ad6 IRS-2023-0042-0348,IRS,IRS-2023-0042,Increased Amounts of Credit or Deduction for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements,Rule,Final Rule,2024-06-25T04:00:00Z,2024,6,2024-06-25T04:00:00Z,,2024-06-25T19:05:37Z,2024-13331,0,0,09000064865c7279 IRS-2020-0030-0021,IRS,IRS-2020-0030,Guidance Under Section 1061; Correction,Rule,Correction,2024-06-14T04:00:00Z,2024,6,2024-06-14T04:00:00Z,,2024-06-25T19:15:27Z,2024-12374,0,0,09000064865b6038 IRS-2023-0046-0003,IRS,IRS-2023-0046,Preparer Tax Identification Number User Fee Update,Rule,Final Rule,2024-05-15T04:00:00Z,2024,5,2024-05-15T04:00:00Z,,2025-07-31T17:47:01Z,2024-10631,0,0,0900006486565f5d IRS_FRDOC_0001-2209,IRS,IRS_FRDOC_0001,"Clean Vehicle Credits: Transfer of Credits, Critical Minerals and Battery Components, and Foreign Entities of Concern",Rule,,2024-05-06T04:00:00Z,2024,5,2024-05-06T04:00:00Z,,2024-05-06T12:30:20Z,2024-09094,0,0,0900006486542581 IRS_FRDOC_0001-2208,IRS,IRS_FRDOC_0001,Relief Provisions Respecting Timely Allocation of Generation Skipping Transfer Exemption and Certain GST Elections,Rule,,2024-05-06T04:00:00Z,2024,5,2024-05-06T04:00:00Z,,2024-05-06T12:30:04Z,2024-09644,0,0,0900006486542541 IRS-2024-0010-0013,IRS,IRS-2024-0010,Transfer of Certain Credits,Rule,Correction,2024-04-30T04:00:00Z,2024,4,2024-04-30T04:00:00Z,,2024-06-17T18:41:20Z,2024-08926,0,0,0900006486528576 IRS-2022-0039-0012,IRS,IRS-2022-0039,Guidance on the Definition of Domestically Controlled Qualified Investment Entities,Rule,Final Rule,2024-04-25T04:00:00Z,2024,4,2024-04-25T04:00:00Z,,2024-06-17T18:32:00Z,2024-08267,0,0,09000064864ee5c4 IRS-2023-0027-0020,IRS,IRS-2023-0027,Elective Payment of Advanced Manufacturing Investment Credit; Correction,Rule,Correction,2024-04-22T04:00:00Z,2024,4,2024-04-22T04:00:00Z,,2024-06-17T18:21:29Z,2024-08494,0,0,09000064864e3e4b IRS-2023-0029-0158,IRS,IRS-2023-0029,Elective Payment of Applicable Credits,Rule,Correction,2024-04-16T04:00:00Z,2024,4,2024-04-16T04:00:00Z,,2024-06-17T18:10:43Z,C1-2024-04604,0,0,09000064864da926 IRS-2023-0034-0003,IRS,IRS-2023-0034,"Short-Term, Limited-Duration Insurance and Independent, Noncoordinated Excepted Benefits Coverage",Rule,Final Rule,2024-04-03T04:00:00Z,2024,4,2024-04-03T04:00:00Z,,2024-06-17T18:00:18Z,2024-06551,0,0,09000064864b7e8c IRS-2016-0007-0010,IRS,IRS-2016-0007,Requirements for Type I and Type III Supporting Organizations; Correction,Rule,Correction,2024-03-27T04:00:00Z,2024,3,2024-03-27T04:00:00Z,,2024-06-17T17:55:45Z,2024-06485,0,0,090000648649b58f IRS-2018-0027-0011,IRS,IRS-2018-0027,De Minimis Error Safe Harbor Exceptions to Penalties for Failure to File Correct Information Returns or Furnish Correct Payee Statements; Correction,Rule,Correction,2024-03-22T04:00:00Z,2024,3,2024-03-22T04:00:00Z,,2024-06-14T16:28:58Z,2024-05639,0,0,090000648648e672 IRS-2018-0027-0010,IRS,IRS-2018-0027,De Minimis Error Safe Harbor Exceptions to Penalties for Failure to File Correct Information Returns or Furnish Correct Payee Statements; Correction,Rule,Correction,2024-03-22T04:00:00Z,2024,3,2024-03-22T04:00:00Z,,2024-06-14T16:19:04Z,2024-05744,0,0,090000648648e617 IRS-2023-0027-0019,IRS,IRS-2023-0027,Elective Payment of Advanced Manufacturing Investment Credit,Rule,Final Rule,2024-03-11T04:00:00Z,2024,3,2024-03-11T04:00:00Z,,2024-06-14T14:33:31Z,2024-04605,0,0,09000064864720e0 IRS-2023-0029-0157,IRS,IRS-2023-0029,Elective Payment of Applicable Credits,Rule,Final Rule,2024-03-11T04:00:00Z,2024,3,2024-03-11T04:00:00Z,,2024-06-14T16:09:58Z,2024-04604,0,0,0900006486472529 IRS_FRDOC_0001-2179,IRS,IRS_FRDOC_0001,Procedure and Administration; CFR Correction,Rule,,2024-01-30T05:00:00Z,2024,1,2024-01-30T05:00:00Z,,2024-01-30T13:10:35Z,2024-01924,0,0,09000064863cfb9e IRS-2023-0044-0003,IRS,IRS-2023-0044,Federal Independent Dispute Resolution Process Administrative Fee and Certified Independent Dispute Resolution Entity Fee Ranges; Correction,Rule,Correction,2024-01-24T05:00:00Z,2024,1,2024-01-24T05:00:00Z,2024-01-24T04:59:59Z,2024-06-14T14:21:38Z,2024-01378,0,0,09000064863bdc65 IRS-2016-0044-0011,IRS,IRS-2016-0044,Update to Minimum Present Value Requirements for Defined Benefit Plan Distributions,Rule,Final Rule,2024-01-19T05:00:00Z,2024,1,2024-01-19T05:00:00Z,,2024-01-22T20:49:20Z,2024-00978,0,0,09000064863ac08e IRS-2023-0031-0005,IRS,IRS-2023-0031,Corporate Bond Yield Curve for Determining Present Value,Rule,Final Rule,2024-01-12T05:00:00Z,2024,1,2024-01-12T05:00:00Z,,2024-01-12T20:29:17Z,2024-00552,0,0,0900006486394a4b IRS-2023-0044-0002,IRS,IRS-2023-0044,Federal Independent Dispute Resolution (IDR) Process Administrative Fee and Certified IDR Entity Fee Ranges,Rule,Final Rule,2023-12-21T05:00:00Z,2023,12,2023-12-21T05:00:00Z,,2023-12-28T16:59:20Z,2023-27931,0,0,090000648634e188 IRS-2023-0025-0081,IRS,IRS-2023-0025,Additional Guidance on Low-Income Communities Bonus Credit Program; Correction,Rule,Correction,2023-12-20T05:00:00Z,2023,12,2023-12-20T05:00:00Z,,2023-12-21T18:39:45Z,2023-27933,0,0,090000648634ba35 IRS-2018-0027-0009,IRS,IRS-2018-0027,De Minimis Error Safe Harbor Exceptions to Penalties for Failure to File Correct Information Returns or Furnish Correct Payee Statements,Rule,Final Rule,2023-12-19T05:00:00Z,2023,12,2023-12-19T05:00:00Z,,2023-12-21T18:28:56Z,2023-27283,0,0,0900006486346be8 IRS-2022-0019-0009,IRS,IRS-2022-0019,User Fees Relating to Enrolled Actuaries; Correction,Rule,Correction,2023-11-21T05:00:00Z,2023,11,2023-11-21T05:00:00Z,,2023-11-22T16:55:18Z,2023-25438,0,0,090000648629f534 IRS-2016-0007-0009,IRS,IRS-2016-0007,Requirements for Type I and Type III Supporting Organizations; Correction,Rule,Correction,2023-11-20T05:00:00Z,2023,11,2023-11-20T05:00:00Z,,2023-11-22T16:42:54Z,2023-25510,0,0,0900006486296136 IRS-2022-0009-0008,IRS,IRS-2022-0009,Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans,Rule,Final Rule,2023-10-20T04:00:00Z,2023,10,2023-10-20T04:00:00Z,,2023-10-24T16:43:30Z,2023-23267,0,0,0900006486112818 IRS-2022-0019-0008,IRS,IRS-2022-0019,User Fees Relating to Enrolled Actuaries,Rule,Final Rule,2023-10-20T04:00:00Z,2023,10,2023-10-20T04:00:00Z,,2023-10-20T18:19:17Z,2023-23301,0,0,09000064861133f5 IRS-2023-0025-0080,IRS,IRS-2023-0025,Additional Guidance on Low-Income Communities Bonus Credit Program,Rule,Correction,2023-10-20T04:00:00Z,2023,10,2023-10-20T04:00:00Z,,2023-10-20T18:05:14Z,C2-2023-17078,0,0,0900006486113376 IRS-2016-0007-0008,IRS,IRS-2016-0007,Requirements for Type I and Type III Supporting Organizations,Rule,Final Rule,2023-10-16T04:00:00Z,2023,10,2023-10-16T04:00:00Z,,2023-10-16T15:54:14Z,2023-22286,0,0,09000064860eb2cc IRS-2023-0046-0002,IRS,IRS-2023-0046,Preparer Tax Identification Number User Fee Update,Rule,Final Rule,2023-10-04T04:00:00Z,2023,10,2023-10-04T04:00:00Z,,2023-10-04T19:13:00Z,2023-22103,0,0,0900006486033c2a IRS-2023-0025-0079,IRS,IRS-2023-0025,Additional Guidance on Low-Income Communities Bonus Credit Program,Rule,Final Rule,2023-08-15T04:00:00Z,2023,8,2023-08-15T04:00:00Z,,2023-08-29T12:19:42Z,2023-17078,0,0,0900006485e3e16e IRS-2008-0053-0009,IRS,IRS-2008-0053,Guidance: Amendment of Matching Rule for Certain Gains on Member Stock; Correction,Rule,Correction,2023-08-01T04:00:00Z,2023,8,2023-08-01T04:00:00Z,,2023-08-29T14:42:13Z,2023-16225,0,0,0900006485d9b760 IRS-2021-0012-0004,IRS,IRS-2021-0012,Recapture of Certain Excess Employment Tax Credits under COVID–19 Legislation,Rule,Final Rule,2023-07-26T04:00:00Z,2023,7,2023-07-26T04:00:00Z,,2023-07-28T16:54:11Z,2023-15690,0,0,0900006485d4c84f IRS-2020-0020-0012,IRS,IRS-2020-0020,Carryback of Consolidated Net Operating Losses,Rule,Final Rule,2023-07-12T04:00:00Z,2023,7,2023-07-12T04:00:00Z,,2023-08-29T14:25:32Z,2023-14644,0,0,0900006485c8b8c0 IRS-2019-0044-0012,IRS,IRS-2019-0044,Additional Guidance on the Transition from Interbank Offer Rates to Other Reference Rates with Respect to the Interest Rates of a Foreign Bank,Rule,Final Rule,2023-06-30T04:00:00Z,2023,6,2023-06-30T04:00:00Z,,2023-07-06T15:49:21Z,2023-13890,0,0,0900006485c21b96 IRS-2018-0011-0037,IRS,IRS-2018-0011,Electronic-Filing Requirements for Specified Returns and Other Documents; Correction,Rule,Correction,2023-06-27T04:00:00Z,2023,6,2023-06-27T04:00:00Z,,2023-06-29T14:41:56Z,2023-13555,0,0,0900006485bfd2e0