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withdrawn,object_id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-2007-0062-0081,IRS,IRS-2007-0062,Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated,Rule,,2012-12-28T05:00:00Z,2012,12,2012-12-28T05:00:00Z,,2014-01-18T19:53:25Z,2012-31050,0,0,090000648119dcfd
IRS-2011-0033-0003,IRS,IRS-2011-0033,Partners Distributive Share,Rule,,2012-12-28T05:00:00Z,2012,12,2012-12-28T05:00:00Z,,2014-01-18T19:53:25Z,2012-31155,0,0,090000648119de2d
IRS-2010-0001-0011,IRS,IRS-2010-0001,Disclosure or Use of Information by Preparers of Returns,Rule,,2012-12-28T05:00:00Z,2012,12,2012-12-28T05:00:00Z,,2014-01-18T19:53:25Z,2012-31185,0,0,090000648119dd67
IRS-2009-0039-0004,IRS,IRS-2009-0039,Use of Controlled Corporations to Avoid the Application of Section 304,Rule,,2012-12-26T05:00:00Z,2012,12,2012-12-26T05:00:00Z,,2014-01-18T19:53:34Z,2012-30967,0,0,090000648119a40d
IRS-2007-0114-0073,IRS,IRS-2007-0114,Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property,Rule,,2012-12-19T05:00:00Z,2012,12,2012-12-19T05:00:00Z,,2014-01-18T19:53:33Z,2012-30490,0,0,09000064811923fb
IRS-2007-0114-0072,IRS,IRS-2007-0114,Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property,Rule,,2012-12-17T05:00:00Z,2012,12,2012-12-17T05:00:00Z,,2014-01-18T19:53:24Z,2012-30252,0,0,090000648118f649
IRS-2011-0034-0005,IRS,IRS-2011-0034,Deduction for Qualified Film and Television Production Costs,Rule,,2012-12-07T05:00:00Z,2012,12,2012-12-07T05:00:00Z,,2014-01-18T19:53:32Z,2012-29630,0,0,090000648118259b
IRS-2012-0006-0090,IRS,IRS-2012-0006,Taxable Medical Devices,Rule,,2012-12-07T05:00:00Z,2012,12,2012-12-07T05:00:00Z,,2014-01-18T19:53:32Z,2012-29628,0,0,09000064811824dd
IRS-2011-0028-0029,IRS,IRS-2011-0028,Fees on Health Insurance Policies and Self-Insured Plans for Patient-Centered Outcomes Research Trust Fund,Rule,,2012-12-06T05:00:00Z,2012,12,2012-12-06T05:00:00Z,,2014-01-18T19:53:31Z,2012-29325,0,0,0900006481180cf2
IRS-2012-0032-0013,IRS,IRS-2012-0032,Prohibited Payment Option under Single-Employer Defined Benefit Plan of Plan Sponsor in Bankruptcy,Rule,,2012-11-08T05:00:00Z,2012,11,2012-11-08T05:00:00Z,,2014-01-18T19:53:23Z,2012-27336,0,0,090000648116294d
IRS-2012-0046-0001,IRS,IRS-2012-0046,Discharge of Liens; Redemption by United States; CFR Correction,Rule,,2012-10-18T04:00:00Z,2012,10,2012-10-18T04:00:00Z,,2014-01-18T19:53:21Z,2012-25795,0,0,0900006481146ba9
IRS-2011-0011-0020,IRS,IRS-2011-0011,New Markets Tax Credit Non-Real Estate Investments,Rule,,2012-09-28T04:00:00Z,2012,9,2012-09-28T04:00:00Z,,2014-01-18T19:53:19Z,2012-23985,0,0,090000648112c760
IRS-2012-0041-0003,IRS,IRS-2012-0041,Integrated Hedging Transactions of Qualifying Debt,Rule,,2012-09-17T04:00:00Z,2012,9,2012-09-17T04:00:00Z,,2014-01-18T19:53:17Z,C1-2012-21986,0,0,090000648111986a
IRS-2011-0002-0006,IRS,IRS-2011-0002,Property Traded on an Established Market,Rule,,2012-09-13T04:00:00Z,2012,9,2012-09-13T04:00:00Z,,2014-01-18T19:53:17Z,2012-22526,0,0,0900006481114d1b
IRS-2012-0041-0002,IRS,IRS-2012-0041,Integrated Hedging Transactions of Qualifying Debt,Rule,,2012-09-06T04:00:00Z,2012,9,2012-09-06T04:00:00Z,,2014-01-18T19:53:16Z,2012-21986,0,0,0900006481109359
IRS-2012-0002-0025,IRS,IRS-2012-0002,Dividend Equivalents from Sources within the United States; Amendment Correction,Rule,,2012-08-31T04:00:00Z,2012,8,2012-08-31T04:00:00Z,,2014-01-18T19:53:15Z,2012-21497,0,0,09000064810fd6ee
IRS-2007-0093-0011,IRS,IRS-2007-0093,Deductions for Entertainment Use of Business Aircraft; Correction,Rule,,2012-08-21T04:00:00Z,2012,8,2012-08-21T04:00:00Z,,2014-01-18T17:22:00Z,2012-20436,0,0,09000064810e6b8c
IRS-2007-0093-0010,IRS,IRS-2007-0093,Deductions for Entertainment Use of Business Aircraft,Rule,,2012-08-01T04:00:00Z,2012,8,2012-08-01T04:00:00Z,,2014-01-18T17:21:59Z,2012-18693,0,0,09000064810bc4e6
IRS-2012-0035-0003,IRS,IRS-2012-0035,Disregarded Entities and Indoor Tanning Services Excise Tax: Correction,Rule,,2012-07-24T04:00:00Z,2012,7,2012-07-24T04:00:00Z,,2014-01-18T17:22:32Z,2012-17959,0,0,09000064810abce9
IRS-2011-0024-0211,IRS,IRS-2011-0024,Health Insurance Premium Tax Credit,Rule,,2012-07-13T04:00:00Z,2012,7,2012-07-13T04:00:00Z,,2014-01-18T17:21:57Z,C1-2012-12421,0,0,0900006481093563
IRS-2011-0024-0210,IRS,IRS-2011-0024,Health Insurance Premium Tax Credit; Correction,Rule,,2012-07-12T04:00:00Z,2012,7,2012-07-12T04:00:00Z,,2014-01-18T19:53:14Z,2012-16986,0,0,0900006481088fd6
IRS-2011-0024-0209,IRS,IRS-2011-0024,Health Insurance Premium Tax Credit; Correction,Rule,,2012-07-12T04:00:00Z,2012,7,2012-07-12T04:00:00Z,,2014-01-18T19:53:13Z,2012-16985,0,0,0900006481088f58
IRS-2012-0035-0001,IRS,IRS-2012-0035,Disregarded Entities and the Indoor Tanning Services Excise Tax,Rule,,2012-06-25T04:00:00Z,2012,6,2012-06-25T04:00:00Z,,2014-01-18T17:21:56Z,2012-15422,0,0,09000064810637fb
IRS-2012-0034-0001,IRS,IRS-2012-0034,Treatment of Overall Foreign and Domestic Losses,Rule,,2012-06-22T04:00:00Z,2012,6,2012-06-22T04:00:00Z,,2014-01-18T17:21:55Z,2012-15230,0,0,090000648105f056
IRS-2009-0021-0008,IRS,IRS-2009-0021,"Permission for Election to Treat Liquidation of Target, Followed by Recontribution to New Target, as Cross-Chain Reorganization",Rule,,2012-06-20T04:00:00Z,2012,6,2012-06-20T04:00:00Z,,2014-01-17T21:39:36Z,2012-14979,0,0,09000064810593dd
IRS-2012-0030-0002,IRS,IRS-2012-0030,Portability of a Deceased Spousal Unused Exclusion Amount,Rule,,2012-06-18T04:00:00Z,2012,6,2012-06-18T04:00:00Z,,2014-01-18T17:21:55Z,2012-14781,0,0,090000648104fbde
IRS-2012-0025-0002,IRS,IRS-2012-0025,Substantial Business Activities,Rule,,2012-06-12T04:00:00Z,2012,6,2012-06-12T04:00:00Z,,2014-01-18T17:22:31Z,2012-14226,0,0,0900006481043353
IRS-2009-0013-0003,IRS,IRS-2009-0013,Surrogate Foreign Corporations,Rule,Final Rule,2012-06-12T04:00:00Z,2012,6,2012-06-12T04:00:00Z,,2014-01-18T17:22:31Z,2012-14237,0,0,0900006481043259
IRS-2011-0024-0205,IRS,IRS-2011-0024,Health Insurance Premium Tax Credit,Rule,,2012-05-23T04:00:00Z,2012,5,2012-05-23T04:00:00Z,2012-08-22T03:59:59Z,2014-01-17T21:35:14Z,2012-12421,0,0,0900006481019d5b
IRS-2012-0021-0002,IRS,IRS-2012-0021,Modifications to Definition of United States Property,Rule,Final Rule,2012-05-11T04:00:00Z,2012,5,2012-05-11T04:00:00Z,,2014-01-17T21:33:21Z,2012-11329,0,0,090000648100adbc
IRS-2009-0010-0006,IRS,IRS-2009-0010,Allocation of Mortgage Insurance Premiums,Rule,Final Rule,2012-05-07T04:00:00Z,2012,5,2012-05-07T04:00:00Z,,2014-01-18T17:21:54Z,2012-10937,0,0,09000064810065a7
IRS-2007-0115-0018,IRS,IRS-2007-0115,Section 42 Qualified Contract Provisions,Rule,Final Rule,2012-05-03T04:00:00Z,2012,5,2012-05-03T04:00:00Z,,2014-01-18T17:17:38Z,2012-10638,0,0,09000064810042f8
IRS-2012-0016-0001,IRS,IRS-2012-0016,Removal of Regulations Requiring 3% Withholding by Government Entities,Rule,Final Rule,2012-04-25T04:00:00Z,2012,4,2012-04-25T04:00:00Z,,2014-01-17T21:39:34Z,2012-09887,0,0,0900006480ffb01f
IRS-2009-0004-0007,IRS,IRS-2009-0004,Treatment of Gain Recognized with Respect to Stock in Certain Foreign Corporations Upon Distributions,Rule,Final Rule,2012-04-24T04:00:00Z,2012,4,2012-04-24T04:00:00Z,,2014-01-18T19:27:11Z,2012-09760,0,0,0900006480ff736c
IRS-2011-0001-0099,IRS,IRS-2011-0001,Guidance on Reporting Interest Paid to Nonresident Aliens,Rule,Final Rule,2012-04-19T04:00:00Z,2012,4,2012-04-19T04:00:00Z,,2014-01-17T21:33:20Z,2012-09520,0,0,0900006480ff4050
IRS-2008-0110-0003,IRS,IRS-2008-0110,Conduit Financing Arrangements; Correction,Rule,Correction,2012-04-16T04:00:00Z,2012,4,2012-04-16T04:00:00Z,,2014-01-18T19:27:52Z,2012-08993,0,0,0900006480ff1588
IRS-2008-0054-0006,IRS,IRS-2008-0054,Guidance under Sections 642 and 643 (Income Ordering Rules),Rule,Final Rule,2012-04-16T04:00:00Z,2012,4,2012-04-16T04:00:00Z,,2014-01-18T19:27:52Z,2012-08996,0,0,0900006480ff159f
IRS-2011-0008-0006,IRS,IRS-2011-0008,Deferral of Loss on Transactions between Members of a Controlled Group,Rule,Final Rule,2012-04-16T04:00:00Z,2012,4,2012-04-16T04:00:00Z,,2014-01-18T19:27:52Z,2012-09004,0,0,0900006480ff1541
IRS-2012-0038-0001,IRS,IRS-2012-0038,"Estate Tax; Estates of Decedents Dying After August 16, 1954; CFR Correction",Rule,Correction,2012-03-30T04:00:00Z,2012,3,2012-03-30T04:00:00Z,,2014-01-18T16:57:36Z,2012-07819,0,0,0900006480fe4e0b
IRS-2007-0114-0053,IRS,IRS-2007-0114,Apportionment of Tax Items Among the Members of a Controlled Group of Corporations; CFR Correction,Rule,Correction,2012-03-28T04:00:00Z,2012,3,2012-03-28T04:00:00Z,,2014-01-18T16:57:36Z,2012-07533,0,0,0900006480fe2f29
IRS-2007-0114-0052,IRS,IRS-2007-0114,Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property: Correction,Rule,Correction,2012-03-28T04:00:00Z,2012,3,2012-03-28T04:00:00Z,,2014-01-18T16:57:35Z,2012-07263,0,0,0900006480fe2f25
IRS-2012-0002-0007,IRS,IRS-2012-0002,Dividend Equivalents from Sources Within the U.S.; Correction,Rule,Correction,2012-03-08T05:00:00Z,2012,3,2012-03-08T05:00:00Z,,2014-01-18T16:57:34Z,2012-05315,0,0,0900006480fd1c59
IRS-2007-0064-0005,IRS,IRS-2007-0064,Public Inspection of Material Relating to Tax-Exempt Organizations,Rule,Final Rule,2012-02-29T05:00:00Z,2012,2,2012-02-29T05:00:00Z,,2014-01-18T19:26:20Z,2012-04740,0,0,0900006480fc8e38
IRS-2011-0003-0028,IRS,IRS-2011-0003,Rewards and Awards for Information Relating to Violations of Internal Revenue Laws,Rule,Final Rule,2012-02-22T05:00:00Z,2012,2,2012-02-22T05:00:00Z,,2014-01-18T16:57:33Z,2012-03989,0,0,0900006480fbd610
IRS-2011-0048-0006,IRS,IRS-2011-0048,Reporting of Specified Foreign Financial Assets; Correction,Rule,Correction,2012-02-21T05:00:00Z,2012,2,2012-02-21T05:00:00Z,,2014-01-18T19:26:19Z,2012-03935,0,0,0900006480fbbc7d
IRS-2010-0035-0004,IRS,IRS-2010-0035,Source of Income from Qualified Fails Charges,Rule,Final Rule,2012-02-21T05:00:00Z,2012,2,2012-02-21T05:00:00Z,,2014-01-18T19:26:19Z,2012-03909,0,0,0900006480fbbce6
IRS-2012-0001-0003,IRS,IRS-2012-0001,Allocation and Apportionment of Interest Expense; Correction,Rule,,2012-02-21T05:00:00Z,2012,2,2012-02-21T05:00:00Z,,2014-01-18T19:26:19Z,2012-03855,0,0,0900006480fbbd38
IRS-2011-0048-0008,IRS,IRS-2011-0048,Reporting of Specified Foreign Financial Assets; Correction,Rule,Correction,2012-02-21T05:00:00Z,2012,2,2012-02-21T05:00:00Z,,2014-01-18T19:26:19Z,2012-03936,0,0,0900006480fbbd27
IRS-2010-0017-1015,IRS,IRS-2010-0017,Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services under Patient Protection and Affordable Care Act,Rule,Final Rule,2012-02-15T05:00:00Z,2012,2,2012-02-15T05:00:00Z,,2014-01-17T21:11:49Z,2012-03547,0,0,0900006480fb7284
IRS-2011-0026-0030,IRS,IRS-2011-0026,"Summary of Benefits, Coverage and Uniform Glossary: Templates, Instructions, and Related Materials; and Guidance for Compliance",Rule,Final Rule with Request for Comments,2012-02-14T05:00:00Z,2012,2,2012-02-14T05:00:00Z,,2014-01-17T21:11:48Z,2012-03230,0,0,0900006480fb564f
IRS-2007-0046-0025,IRS,IRS-2007-0046,Section 482: Methods to Determine Taxable Income in Connection with Cost Sharing Arrangement; Correction,Rule,Correction,2012-02-14T05:00:00Z,2012,2,2012-02-14T05:00:00Z,,2014-01-17T21:11:48Z,2012-03351,0,0,0900006480fb560c
IRS-2012-0008-0002,IRS,IRS-2012-0008,Foreign Tax Credit Splitting Events,Rule,Temporary Rule,2012-02-14T05:00:00Z,2012,2,2012-02-14T05:00:00Z,,2014-01-17T21:11:48Z,2012-03356,0,0,0900006480fb564d
IRS-2007-0124-0001,IRS,IRS-2007-0124,Definition of a Taxpayer,Rule,Final Rule,2012-02-14T05:00:00Z,2012,2,2012-02-14T05:00:00Z,,2014-01-17T21:11:48Z,2012-03352,0,0,0900006480fb5661
IRS-2011-0026-0029,IRS,IRS-2011-0026,"Summary of Benefits, Coverage and Uniform Glossary",Rule,Final Rule,2012-02-14T05:00:00Z,2012,2,2012-02-14T05:00:00Z,2012-03-24T03:59:59Z,2014-01-17T21:11:48Z,2012-03228,0,0,0900006480fb565c
IRS-2007-0046-0024,IRS,IRS-2007-0046,Section 482: Methods to Determine Taxable Income in Connection with Cost Sharing Arrangement; Correction,Rule,Correction,2012-02-14T05:00:00Z,2012,2,2012-02-14T05:00:00Z,,2014-01-17T21:11:48Z,2012-03353,0,0,0900006480fb55f1
IRS-2012-0007-0002,IRS,IRS-2012-0007,Application for Recognition as a 501(c)(29) Organization,Rule,Temporary Rule,2012-02-07T05:00:00Z,2012,2,2012-02-07T05:00:00Z,,2012-02-07T19:10:07Z,2012-02338,0,0,0900006480faf927
IRS-2012-0002-0005,IRS,IRS-2012-0002,Application for Recognition as a 501(c)(29) Organization,Rule,,2012-02-07T00:00:00Z,2012,2,,,2014-01-18T18:59:06Z,,0,1,0900006480faf63a
IRS-2012-0002-0004,IRS,IRS-2012-0002,Dividend Equivalents from Sources within the United States,Rule,Final Rule,2012-02-06T05:00:00Z,2012,2,2012-02-06T05:00:00Z,,2014-01-17T21:22:32Z,C1-2012-1234,0,0,0900006480fae439
IRS-2007-0046-0023,IRS,IRS-2007-0046,Section 482; Methods to Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction,Rule,Correction,2012-01-31T05:00:00Z,2012,1,2012-01-31T05:00:00Z,,2014-01-18T18:09:06Z,2012-00894,0,0,0900006480fa9ab9
IRS-2007-0046-0022,IRS,IRS-2007-0046,Section 482; Methods to Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction,Rule,Correction,2012-01-25T05:00:00Z,2012,1,2012-01-25T05:00:00Z,,2014-01-17T21:37:39Z,2012-00895,0,0,0900006480fa3d73
IRS-2011-0039-0092,IRS,IRS-2011-0039,Section 482; Methods to Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction,Rule,,2012-01-25T00:00:00Z,2012,1,,,2014-01-17T21:37:38Z,,0,1,0900006480fa3d2e
IRS-2012-0002-0002,IRS,IRS-2012-0002,Dividend Equivalents from Sources within the United States,Rule,Temporary Rule,2012-01-23T05:00:00Z,2012,1,2012-01-23T05:00:00Z,,2014-01-17T21:10:46Z,2012-01234,0,0,0900006480fa12c5
IRS-2009-0023-0020,IRS,IRS-2009-0023,Damages Received on Account of Personal Physical Injuries or Physical Sickness,Rule,Final Rule,2012-01-23T05:00:00Z,2012,1,2012-01-23T05:00:00Z,,2014-01-17T21:10:46Z,2012-01255,0,0,0900006480fa12da
IRS-2012-0001-0001,IRS,IRS-2012-0001,Allocation and Apportionment of Interest Expense,Rule,Temporary Rule,2012-01-17T05:00:00Z,2012,1,2012-01-17T05:00:00Z,,2014-01-17T20:42:33Z,2012-00597,0,0,0900006480f98827