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withdrawn,object_id IRS-2010-0035-0003,IRS,IRS-2010-0035,Source of Income From Qualified Fails Charges; Correction,Rule,,2010-12-28T05:00:00Z,2010,12,2010-12-28T05:00:00Z,,2014-01-18T17:19:15Z,2010-32536,0,0,0900006480bc0c30 IRS-2008-0002-0039,IRS,IRS-2008-0002,Hybrid Retirement Plans,Rule,,2010-12-28T05:00:00Z,2010,12,2010-12-28T05:00:00Z,,2014-01-18T17:19:15Z,2010-32539,0,0,0900006480bc0c61 IRS-2007-0147-0017,IRS,IRS-2007-0147,Nuclear Decommissioning Funds,Rule,,2010-12-23T05:00:00Z,2010,12,2010-12-23T05:00:00Z,,2014-01-18T17:18:59Z,2010-32049,0,0,0900006480bbea88 IRS-2009-0025-0004,IRS,IRS-2009-0025,Definition of Omission from Gross Income,Rule,,2010-12-17T05:00:00Z,2010,12,2010-12-17T05:00:00Z,,2014-01-18T17:19:14Z,2010-31747,0,0,0900006480bb924c IRS-2010-0030-0007,IRS,IRS-2010-0030,Requirement of a Statement Disclosing Uncertain Tax Positions,Rule,,2010-12-15T05:00:00Z,2010,12,2010-12-15T05:00:00Z,,2014-01-17T21:37:46Z,2010-31576,0,0,0900006480bb6fac IRS-2008-0083-0005,IRS,IRS-2008-0083,Farmerand Fisherman Income Averaging,Rule,,2010-12-15T05:00:00Z,2010,12,2010-12-15T05:00:00Z,,2014-01-17T21:37:36Z,2010-31497,0,0,0900006480bb70be IRS-2010-0035-0001,IRS,IRS-2010-0035,Source of Income from Qualified Fails Charges,Rule,,2010-12-08T05:00:00Z,2010,12,2010-12-08T05:00:00Z,,2014-01-17T21:37:36Z,2010-30895,0,0,0900006480bb1ee2 IRS-2010-0026-0035,IRS,IRS-2010-0026,Electronic Funds Transfer of Depository Taxes,Rule,,2010-12-07T05:00:00Z,2010,12,2010-12-07T05:00:00Z,,2014-01-18T17:19:13Z,2010-30526,0,0,0900006480bb0c5d IRS-2009-0037-0045,IRS,IRS-2009-0037,Basis Reporting by Securities Brokers and Basis Determination for Stock,Rule,,2010-12-07T05:00:00Z,2010,12,2010-12-07T05:00:00Z,,2014-01-18T17:19:13Z,C1-2010-25504,0,0,0900006480bb0bff IRS-2010-0010-0953,IRS,IRS-2010-0010,Group Health Plans and Health Insurance Coverage: Status as a Grandfathered Health Plan Under the Patient Protection and AffordableCare Act,Rule,,2010-11-17T05:00:00Z,2010,11,2010-11-17T05:00:00Z,2010-12-18T04:59:59Z,2014-01-18T19:36:36Z,2010-28861,0,0,0900006480b954c1 IRS-2007-0061-0006,IRS,IRS-2007-0061,Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts: Correction,Rule,,2010-10-26T04:00:00Z,2010,10,2010-10-26T04:00:00Z,,2014-01-18T17:10:43Z,2010-26979,0,0,0900006480b77608 IRS-2007-0061-0005,IRS,IRS-2007-0061,Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts: Correction,Rule,,2010-10-26T04:00:00Z,2010,10,2010-10-26T04:00:00Z,,2014-01-18T17:12:06Z,2010-26980,0,0,0900006480b77557 IRS-2008-0002-0038,IRS,IRS-2008-0002,Hybrid Retirement Plans,Rule,,2010-10-19T04:00:00Z,2010,10,2010-10-19T04:00:00Z,,2014-01-18T17:11:24Z,2010-25941,0,0,0900006480b72985 IRS-2009-0037-0044,IRS,IRS-2009-0037,Basis Reporting by Securities Brokers and Basis Determination for Stock,Rule,,2010-10-18T04:00:00Z,2010,10,2010-10-18T04:00:00Z,,2014-01-17T21:37:45Z,2010-25504,0,0,0900006480b71d9a IRS-2007-0082-0013,IRS,IRS-2007-0082,Exclusions From Gross Income of Foreign Corporations; Correction,Rule,,2010-10-15T04:00:00Z,2010,10,2010-10-15T04:00:00Z,,2014-01-18T17:18:17Z,2010-25950,0,0,0900006480b7011a IRS-2010-0022-0815,IRS,IRS-2010-0022,User Fees Relating to Enrollment and Preparer Tax Identification Numbers,Rule,,2010-09-30T04:00:00Z,2010,9,2010-09-30T04:00:00Z,,2014-01-18T17:07:47Z,2010-24652,0,0,0900006480b63864 IRS-2010-0009-0292,IRS,IRS-2010-0009,Furnishing Identifying Number of Tax Return Preparer,Rule,,2010-09-30T04:00:00Z,2010,9,2010-09-30T04:00:00Z,,2014-01-18T17:09:59Z,2010-24653,0,0,0900006480b638f6 IRS-2010-0025-0005,IRS,IRS-2010-0025,Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions; Correction,Rule,,2010-09-20T04:00:00Z,2010,9,2010-09-20T04:00:00Z,,2014-01-17T21:35:18Z,C1-2010-20060,0,0,0900006480b532fb IRS-2007-0082-0012,IRS,IRS-2007-0082,Exclusions from Gross Income of Foreign Corporations,Rule,,2010-09-17T04:00:00Z,2010,9,2010-09-17T04:00:00Z,,2014-01-18T19:33:15Z,2010-23185,0,0,0900006480b51e0e IRS-2010-0025-0003,IRS,IRS-2010-0025,"Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations, etc.; Correction",Rule,,2010-09-14T04:00:00Z,2010,9,2010-09-14T04:00:00Z,,2014-01-18T17:11:28Z,2010-22792,0,0,0900006480b4ea09 IRS-2010-0028-0002,IRS,IRS-2010-0028,"Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce, etc.",Rule,,2010-08-26T04:00:00Z,2010,8,2010-08-26T04:00:00Z,,2014-01-18T16:57:33Z,2010-21049,0,0,0900006480b3b42d IRS-2007-0086-0007,IRS,IRS-2007-0086,Qualified Zone Academy Bonds; Obligations of States and Political Subdivisions; Correction,Rule,,2010-08-25T04:00:00Z,2010,8,2010-08-25T04:00:00Z,,2014-01-18T19:27:20Z,C1-2010-21045,0,0,0900006480b3a52c IRS-2007-0086-0008,IRS,IRS-2007-0086,Qualified Zone Academy Bonds; Obligations of States and Political Subdivisions; Correction,Rule,,2010-08-25T04:00:00Z,2010,8,2010-08-25T04:00:00Z,,2014-01-18T19:32:34Z,C1-2010-21046,0,0,0900006480b39c6d IRS-2008-0007-0008,IRS,IRS-2008-0007,Clarification to Section 6411 Regulations,Rule,,2010-08-24T04:00:00Z,2010,8,2010-08-24T04:00:00Z,,2014-01-18T19:42:37Z,2010-20916,0,0,0900006480b38b7a IRS-2009-0032-0035,IRS,IRS-2009-0032,Information Reporting for Payments Made in Settlement of Payment Card and Third Party Network Transactions,Rule,,2010-08-16T04:00:00Z,2010,8,2010-08-16T04:00:00Z,,2014-01-18T16:58:38Z,2010-20200,0,0,0900006480b31799 IRS-2010-0024-0002,IRS,IRS-2010-0024,Application of Section 108(i) to Partnerships and S Corporations,Rule,,2010-08-13T04:00:00Z,2010,8,2010-08-13T04:00:00Z,,2014-01-18T16:58:38Z,2010-20058,0,0,0900006480b2f890 IRS-2010-0025-0001,IRS,IRS-2010-0025,Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions,Rule,,2010-08-13T04:00:00Z,2010,8,2010-08-13T04:00:00Z,,2014-01-18T16:58:37Z,2010-20060,0,0,0900006480b2f7fb IRS-2010-0016-0002,IRS,IRS-2010-0016,"Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements, etc.; Corrections",Rule,,2010-08-04T04:00:00Z,2010,8,2010-08-04T04:00:00Z,,2014-01-18T16:58:01Z,2010-19097,0,0,0900006480b28d65 IRS-2010-0027-0001,IRS,IRS-2010-0027,Extended Carryback of Losses to or from Consolidated Groups: Correction,Rule,Final Rule,2010-07-30T04:00:00Z,2010,7,2010-07-30T04:00:00Z,,2024-11-07T22:23:07Z,2010-18677,1,0,0900006480b247a8 IRS-2007-0086-0009,IRS,IRS-2007-0086,Qualified Zone Academy Bonds: Obligations of States and Political Subdivisions,Rule,,2010-07-30T04:00:00Z,2010,7,2010-07-30T04:00:00Z,,2014-01-17T21:33:33Z,2010-18678,0,0,0900006480b246f6 IRS-2007-0105-0007,IRS,IRS-2007-0105,Build-in Gains and Losses Under Section 382(h); Correction,Rule,,2010-07-28T04:00:00Z,2010,7,2010-07-28T04:00:00Z,,2014-01-18T16:58:00Z,2010-18270,0,0,0900006480b22537 IRS-2010-0021-0001,IRS,IRS-2010-0021,Group Health Plans and Health Insurance Issuers: Internal Claims and Appeals and External Review Processes under the Patient Protection and Affordable Care Act,Rule,,2010-07-23T04:00:00Z,2010,7,2010-07-23T04:00:00Z,2010-09-22T03:59:59Z,2014-01-18T16:57:59Z,2010-18043,0,0,0900006480b1f89d IRS-2010-0017-0002,IRS,IRS-2010-0017,Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services; etc.,Rule,,2010-07-19T04:00:00Z,2010,7,2010-07-19T04:00:00Z,2010-09-18T03:59:59Z,2014-01-17T21:33:30Z,2010-17242,0,0,0900006480b1c685 IRS-2010-0016-0001,IRS,IRS-2010-0016,Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements: ProhibitedTax Shelter Transactions; Return and Time for Filing,Rule,,2010-07-06T04:00:00Z,2010,7,2010-07-06T04:00:00Z,,2014-01-17T21:33:28Z,2010-16237,0,0,0900006480b138f4 IRS-2010-0015-0002,IRS,IRS-2010-0015,"Patient Protection and Affordable Care Act: Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, and PatientProtections",Rule,,2010-06-28T04:00:00Z,2010,6,2010-06-28T04:00:00Z,2010-08-28T03:59:59Z,2014-01-17T21:33:27Z,2010-15278,0,0,0900006480b0b9be IRS-2010-0014-0002,IRS,IRS-2010-0014,Extended Carryback of Losses to or from a Consolidated Group,Rule,,2010-06-23T04:00:00Z,2010,6,2010-06-23T04:00:00Z,,2014-01-17T21:33:27Z,2010-15087,0,0,0900006480b08a5e IRS-2010-0010-0001,IRS,IRS-2010-0010,Group Health Plans and Health Insurance Coverage: Interim Final Rules for Relating to Status as a Grandfathered Health Plan under the Patient Protection and Affordable Care Act,Rule,Final Rule,2010-06-17T04:00:00Z,2010,6,2010-06-17T04:00:00Z,2010-08-17T03:59:59Z,2014-12-12T03:06:42Z,2010-14488,0,0,0900006480b03a71 IRS-2007-0070-0008,IRS,IRS-2007-0070,Interest and Penalty Suspension Provisions Under Section 6404(g) of the Internal Revenue Code,Rule,,2010-06-16T04:00:00Z,2010,6,2010-06-16T04:00:00Z,,2014-01-17T21:33:10Z,2010-14536,0,0,0900006480b02bb5 IRS-2007-0105-0006,IRS,IRS-2007-0105,Built-in Gains and Losses under Section 382(h),Rule,,2010-06-16T04:00:00Z,2010,6,2010-06-16T04:00:00Z,,2014-01-17T21:33:09Z,2010-14431,0,0,0900006480b02b72 IRS-2010-0013-0002,IRS,IRS-2010-0013,Indoor Tanning Services; Cosmetic Services; Excise Taxes,Rule,,2010-06-15T04:00:00Z,2010,6,2010-06-15T04:00:00Z,,2014-01-17T21:33:09Z,2010-14398,0,0,0900006480b0292b IRS-2008-0022-0002,IRS,IRS-2008-0022,Contributed Property,Rule,,2010-06-09T04:00:00Z,2010,6,2010-06-09T04:00:00Z,,2014-01-17T21:33:08Z,2010-13790,0,0,0900006480afeb7c IRS-2008-0071-0011,IRS,IRS-2008-0071,Qualified Nonpersonal Use Vehicles,Rule,Final Rule,2010-05-19T04:00:00Z,2010,5,2010-05-19T04:00:00Z,,2011-06-11T16:33:55Z,2010-11767,0,0,0900006480af0a4a IRS-2008-0004-0014,IRS,IRS-2008-0004,Diversification Requirements for Certain Defined Contribution Plans,Rule,Final Rule,2010-05-19T04:00:00Z,2010,5,2010-05-19T04:00:00Z,,2011-06-11T16:33:10Z,2010-11924,0,0,0900006480af096d IRS-2010-0011-0002,IRS,IRS-2010-0011,"Group Health Plans and Health Insurance Issuers Relating to Dependent Coverage of Children to Age 26, etc.",Rule,Final Rule,2010-05-13T04:00:00Z,2010,5,2010-05-13T04:00:00Z,2010-08-12T03:59:59Z,2011-06-11T16:34:52Z,2010-11391,0,0,0900006480aecb38 IRS-2007-0072-0008,IRS,IRS-2007-0072,AJCA Modifications to the Section 6011 Regulations; Correction,Rule,Final Rule,2010-05-11T04:00:00Z,2010,5,2010-05-11T04:00:00Z,,2011-06-11T16:32:30Z,2010-11079,0,0,0900006480aeb18d IRS-2007-0072-0007,IRS,IRS-2007-0072,AJCA Modifications to the Section 6011 Regulations; Correction,Rule,Final Rule,2010-05-11T04:00:00Z,2010,5,2010-05-11T04:00:00Z,,2011-06-11T16:32:30Z,2010-11078,0,0,0900006480aeb15d IRS-2008-0068-0009,IRS,IRS-2008-0068,Travel Expenses of State Legislators,Rule,Final Rule,2010-04-08T04:00:00Z,2010,4,2010-04-08T04:00:00Z,,2011-06-11T16:33:54Z,2010-07932,0,0,0900006480ad28af IRS-2008-0009-0010,IRS,IRS-2008-0009,Employment Taxes and Collection of Income Tax at Source; CFR Correction,Rule,Final Rule,2010-03-30T04:00:00Z,2010,3,2010-03-30T04:00:00Z,,2010-03-30T16:16:43Z,2010-07093,0,0,0900006480acc262 IRS-2007-0082-0011,IRS,IRS-2007-0082,Exclusions From Gross Income of Foreign Corporations; CFR Correction,Rule,,2010-03-30T04:00:00Z,2010,3,2010-03-30T04:00:00Z,,2014-01-18T19:26:57Z,2010-07092,0,0,0900006480acc1a6 IRS-2008-0006-0043,IRS,IRS-2008-0006,Consolidated Returns; Intercompany Obligations; CFR Correction,Rule,Final Rule,2010-03-30T04:00:00Z,2010,3,2010-03-30T04:00:00Z,,2010-03-30T15:47:25Z,2010-07094,0,0,0900006480acc212 IRS-2008-0023-0004,IRS,IRS-2008-0023,Treatment of Overall Foreign and Domestic Losses; CFR Correction,Rule,Final Rule,2010-03-23T04:00:00Z,2010,3,2010-03-23T04:00:00Z,,2010-03-24T18:46:35Z,2010-06462,0,0,0900006480ac61c5 IRS-2009-0026-0005,IRS,IRS-2009-0026,Determination of Interest Expense Deduction of Foreign Corporations; CFR Correction,Rule,Final Rule,2010-03-23T04:00:00Z,2010,3,2010-03-23T04:00:00Z,,2010-03-24T18:37:22Z,2010-06463,0,0,0900006480ac60e4 IRS-2007-0020-0013,IRS,IRS-2007-0020,Unified Rule for Loss on Subsidiary Stock; Correction,Rule,Final Rule,2010-03-05T05:00:00Z,2010,3,2010-03-05T05:00:00Z,,2014-01-17T21:32:55Z,2010-04756,0,0,0900006480ab5f79 IRS-2010-0007-0001,IRS,IRS-2010-0007,Reduced 2009 Estimated Income Tax Payments for Individuals with Small Business Income,Rule,Final Rule,2010-03-01T05:00:00Z,2010,3,2010-03-01T05:00:00Z,,2011-06-11T16:34:50Z,2010-04126,0,0,0900006480ab0ca3 IRS-2009-0039-0003,IRS,IRS-2009-0039,Use of Controlled Corporations To Avoid the Application of Section 304; Correction,Rule,,2010-02-26T05:00:00Z,2010,2,2010-02-26T05:00:00Z,,2011-06-11T16:34:47Z,2010-03927,0,0,0900006480aaf3a4 IRS-2010-0001-0005,IRS,IRS-2010-0001,Amendments to the Section 7216 Regulations: Disclosure or Use of Information by Preparers of Returns; Correction,Rule,Final Rule,2010-02-08T05:00:00Z,2010,2,2010-02-08T05:00:00Z,,2011-06-11T16:34:48Z,2010-02611,0,0,0900006480a8fac5 IRS-2009-0008-0120,IRS,IRS-2009-0008,Interim Final Rules Under the Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008,Rule,Final Rule,2010-02-02T05:00:00Z,2010,2,2010-02-02T05:00:00Z,2010-05-04T03:59:59Z,2011-06-11T16:34:27Z,2010-02167,0,0,0900006480a89877 IRS-2009-0038-0002,IRS,IRS-2009-0038,Corporate Reorganizations; Distributions Under Sections 368(a)(1)(D) and 354(b)(1)(B); Correction,Rule,Final Rule,2010-01-20T05:00:00Z,2010,1,2010-01-20T05:00:00Z,,2011-06-11T16:34:47Z,2010-00869,0,0,0900006480a80382 IRS-2009-0038-0003,IRS,IRS-2009-0038,Corporate Reorganizations; Distributions Under Sections 368(a)(1)(D) and 354(b)(1)(B); Correction,Rule,Final Rule,2010-01-20T05:00:00Z,2010,1,2010-01-20T05:00:00Z,,2011-06-11T16:34:46Z,2010-00866,0,0,0900006480a80384 IRS-2009-0021-0007,IRS,IRS-2009-0021,"Modification to Consolidated Return Regulation: Permitting an Election to Treat a Liquidation of a Target, Followed by a Recontribution to a New Target, as a Cross-Chain Reorganization",Rule,Final Rule,2010-01-13T05:00:00Z,2010,1,2010-01-13T05:00:00Z,,2011-06-11T16:34:37Z,2010-00416,0,0,0900006480a7c466 IRS-2010-0001-0002,IRS,IRS-2010-0001,Amendments to the Section 7216 Regulations-Disclosure or Use of Information by Preparers of Returns,Rule,Final Rule,2010-01-04T05:00:00Z,2010,1,2010-01-04T05:00:00Z,,2011-06-11T16:34:48Z,E9-31115,0,0,0900006480a75fb0