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withdrawn,object_id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-2014-0001-0003,IRS,IRS-2014-0001,"Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies: Insurance Income of a Controlled Foreign Corporation for Taxable Years Beginning After December 31, 1986",Rule,,2013-12-31T05:00:00Z,2013,12,2013-12-31T05:00:00Z,,2014-01-17T21:40:32Z,2013-30847,0,0,09000064814e4153
IRS-2013-0008-0076,IRS,IRS-2013-0008,Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage; Correction,Rule,,2013-12-26T05:00:00Z,2013,12,2013-12-26T05:00:00Z,,2014-01-17T21:40:31Z,2013-30740,0,0,09000064814dcb5c
IRS-2013-0008-0075,IRS,IRS-2013-0008,Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage; Correction,Rule,,2013-12-26T05:00:00Z,2013,12,2013-12-26T05:00:00Z,,2014-01-17T21:40:31Z,2013-30742,0,0,09000064814dc9a8
IRS-2010-0003-0009,IRS,IRS-2010-0003,Section 3504 Agent Employment Tax Liability,Rule,,2013-12-12T05:00:00Z,2013,12,2013-12-12T05:00:00Z,,2014-01-17T21:40:28Z,2013-29664,0,0,09000064814b9f8b
IRS-2012-0002-0028,IRS,IRS-2012-0002,Dividend Equivalents from Sources within the United States,Rule,,2013-12-05T05:00:00Z,2013,12,2013-12-05T05:00:00Z,,2014-01-17T21:40:27Z,2013-28933,0,0,09000064814a9f2b
IRS-2013-0026-0003,IRS,IRS-2013-0026,User Fees for Processing Installment Agreements and Offers in Compromise,Rule,,2013-12-02T05:00:00Z,2013,12,2013-12-02T05:00:00Z,,2014-01-17T21:40:25Z,2013-28863,0,0,09000064814a205e
IRS-2012-0049-0086,IRS,IRS-2012-0049,Net Investment Income Tax,Rule,,2013-12-02T05:00:00Z,2013,12,2013-12-02T05:00:00Z,,2014-01-17T21:40:26Z,2013-28410,0,0,09000064814a20d8
IRS-2012-0048-0010,IRS,IRS-2012-0048,Additional Medicare Tax,Rule,,2013-11-29T05:00:00Z,2013,11,2013-11-29T05:00:00Z,,2014-01-17T21:40:25Z,2013-28411,0,0,090000648149f38e
IRS-2013-0039-0002,IRS,IRS-2013-0039,Authority for Voluntary Withholding on Other Payments,Rule,,2013-11-29T05:00:00Z,2013,11,2013-11-29T05:00:00Z,,2014-01-17T21:40:25Z,2013-28526,0,0,090000648149f0eb
IRS-2013-0039-0003,IRS,IRS-2013-0039,Health Insurance Providers Fee,Rule,,2013-11-29T00:00:00Z,2013,11,,,2014-01-24T13:31:14Z,,0,1,090000648149f2f3
IRS-2013-0040-0001,IRS,IRS-2013-0040,Reporting of Mortgage Insurance Premiums,Rule,Final Rule,2013-11-27T05:00:00Z,2013,11,2013-11-27T05:00:00Z,,2022-02-18T16:50:50Z,2013-28381,0,0,090000648149c217
IRS-2009-0012-0011,IRS,IRS-2009-0012,Reduction or Suspension of Safe Harbor Contributions,Rule,,2013-11-15T05:00:00Z,2013,11,2013-11-15T05:00:00Z,,2014-01-17T21:40:22Z,2013-27452,0,0,0900006481481dad
IRS-2009-0008-0162,IRS,IRS-2009-0008,Final Rules under the Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act: Technical Amendment to External Review for Multi-State Plan Program,Rule,,2013-11-13T05:00:00Z,2013,11,2013-11-13T05:00:00Z,,2014-01-17T21:40:21Z,2013-27086,0,0,090000648147a794
IRS-2011-0020-0007,IRS,IRS-2011-0020,Modifications of Certain Derivative Contracts,Rule,,2013-11-06T05:00:00Z,2013,11,2013-11-06T05:00:00Z,,2014-01-18T19:53:51Z,2013-26575,0,0,0900006481472552
IRS-2013-0020-0005,IRS,IRS-2013-0020,Mixed Straddles: Straddle-by-Straddle Identification; Correction,Rule,,2013-10-29T04:00:00Z,2013,10,2013-10-29T04:00:00Z,,2014-01-18T19:53:49Z,2013-25361,0,0,0900006481464c91
IRS-2011-0043-0010,IRS,IRS-2011-0043,Application of the Segregation Rules to Small Shareholders,Rule,,2013-10-22T04:00:00Z,2013,10,2013-10-22T04:00:00Z,,2014-01-18T19:53:48Z,2013-24538,0,0,09000064814588e4
IRS-2011-0050-0005,IRS,IRS-2011-0050,"Use of Differential Income Stream as an Application of the Income Method, etc.; Correction",Rule,,2013-10-22T04:00:00Z,2013,10,2013-10-22T04:00:00Z,,2014-01-18T19:53:48Z,2013-24537,0,0,0900006481458846
IRS-2013-0023-0004,IRS,IRS-2013-0023,Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return; Correction,Rule,,2013-09-26T04:00:00Z,2013,9,2013-09-26T04:00:00Z,,2014-01-18T19:53:46Z,2013-23411,0,0,090000648143b8be
IRS-2007-0114-0075,IRS,IRS-2007-0114,Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property,Rule,,2013-09-19T04:00:00Z,2013,9,2013-09-19T04:00:00Z,,2014-03-07T02:03:59Z,2013-21756,0,0,090000648142b471
IRS-2012-0009-0291,IRS,IRS-2012-0009,Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities; Correction,Rule,,2013-09-10T04:00:00Z,2013,9,2013-09-10T04:00:00Z,,2014-01-18T17:22:58Z,2013-22004,0,0,09000064813ebd6e
IRS-2011-0017-0003,IRS,IRS-2011-0017,Income Taxes; Excise Taxes; Modifications,Rule,,2013-09-06T04:00:00Z,2013,9,2013-09-06T04:00:00Z,,2014-01-17T21:40:20Z,2013-21752,0,0,09000064813e0739
IRS-2013-0029-0001,IRS,IRS-2013-0029,Debt That is a Position in Personal Property That is Part of a Straddle,Rule,Final Rule,2013-09-05T04:00:00Z,2013,9,2013-09-05T04:00:00Z,,2024-11-07T22:56:32Z,2013-21540,1,0,09000064813dc811
IRS-2011-0018-0008,IRS,IRS-2011-0018,Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit,Rule,,2013-09-04T04:00:00Z,2013,9,2013-09-04T04:00:00Z,,2014-01-18T17:22:58Z,2013-21401,0,0,09000064813d927b
IRS-2007-0110-0001,IRS,IRS-2007-0110,Limitations on Duplication of Net Built-in Losses,Rule,,2013-09-03T04:00:00Z,2013,9,2013-09-03T04:00:00Z,,2014-01-17T21:40:20Z,2013-21330,0,0,09000064813d6452
IRS-2013-0008-0074,IRS,IRS-2013-0008,Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage,Rule,,2013-08-30T04:00:00Z,2013,8,2013-08-30T04:00:00Z,,2014-01-17T21:40:19Z,2013-21157,0,0,09000064813d2469
IRS-2008-0093-0008,IRS,IRS-2008-0093,Regulations Enabling Elections for Certain Transaction under Section 336(e); Correction,Rule,,2013-08-28T04:00:00Z,2013,8,2013-08-28T04:00:00Z,,2014-01-17T21:40:19Z,2013-20495,0,0,09000064813c995f
IRS-2008-0093-0007,IRS,IRS-2008-0093,Regulations Enabling Elections for Certain Transaction under Section 336(e); Correction,Rule,,2013-08-28T04:00:00Z,2013,8,2013-08-28T04:00:00Z,,2014-01-17T21:40:19Z,2013-20491,0,0,09000064813c986d
IRS-2011-0050-0004,IRS,IRS-2011-0050,Use of Differential Income Stream as an Application of the Income Method and as a Consideration in Assessing the Best Method,Rule,,2013-08-27T04:00:00Z,2013,8,2013-08-27T04:00:00Z,,2014-01-18T17:22:57Z,2013-20786,0,0,09000064813c6824
IRS-2010-0028-0003,IRS,IRS-2010-0028,Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities,Rule,,2013-08-27T04:00:00Z,2013,8,2013-08-27T04:00:00Z,,2014-01-18T17:22:57Z,2013-21006,0,0,09000064813c691a
IRS-2013-0023-0002,IRS,IRS-2013-0023,Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return,Rule,,2013-08-15T04:00:00Z,2013,8,2013-08-15T04:00:00Z,,2014-01-17T21:40:18Z,2013-19931,0,0,09000064813b38bc
IRS-2010-0024-0007,IRS,IRS-2010-0024,Application of Section 108(i) to Partnerships and S Corporations; Correction,Rule,,2013-08-14T04:00:00Z,2013,8,2013-08-14T04:00:00Z,,2014-01-18T17:22:56Z,2013-19680,0,0,09000064813b1426
IRS-2012-0020-0008,IRS,IRS-2012-0020,Health Insurance Affordability Programs: Disclosure of Return Information,Rule,,2013-08-14T04:00:00Z,2013,8,2013-08-14T04:00:00Z,,2014-01-18T17:22:56Z,2013-19728,0,0,09000064813b1746
IRS-2010-0024-0008,IRS,IRS-2010-0024,Application of Section 108(i) to Partnerships and S Corporations; Correction,Rule,,2013-08-14T04:00:00Z,2013,8,2013-08-14T04:00:00Z,,2014-01-18T17:22:56Z,2013-19682,0,0,09000064813b1463
IRS-2010-0025-0009,IRS,IRS-2010-0025,Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions; Correction,Rule,,2013-08-09T04:00:00Z,2013,8,2013-08-09T04:00:00Z,,2014-01-18T17:22:55Z,2013-19227,0,0,09000064813a8758
IRS-2010-0025-0008,IRS,IRS-2010-0025,Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions; Correction,Rule,,2013-08-09T04:00:00Z,2013,8,2013-08-09T04:00:00Z,,2014-01-17T21:40:18Z,2013-19225,0,0,09000064813a84ac
IRS-2012-0014-0004,IRS,IRS-2012-0014,Certain Transfers of Property to Regulated Investment Companies and Real Estate Investment Trusts,Rule,,2013-08-02T04:00:00Z,2013,8,2013-08-02T04:00:00Z,,2014-01-17T21:40:17Z,2013-18695,0,0,090000648138c7ea
IRS-2013-0020-0002,IRS,IRS-2013-0020,Mixed Straddles; Straddle-by-Straddle Identification,Rule,,2013-08-02T04:00:00Z,2013,8,2013-08-02T04:00:00Z,,2014-01-17T21:40:17Z,2013-18702,0,0,090000648138c869
IRS-2012-0037-0003,IRS,IRS-2012-0037,Reimbursed Entertainment Expenses,Rule,,2013-08-01T04:00:00Z,2013,8,2013-08-01T04:00:00Z,,2014-01-17T20:41:02Z,2013-18559,0,0,090000648138a1c0
IRS-2010-0024-0006,IRS,IRS-2010-0024,Application of Section 108(i) to Partnerships and S Corporations,Rule,,2013-07-03T04:00:00Z,2013,7,2013-07-03T04:00:00Z,,2014-01-17T21:40:14Z,2013-15885,0,0,0900006481354983
IRS-2010-0025-0007,IRS,IRS-2010-0025,Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions,Rule,,2013-07-03T04:00:00Z,2013,7,2013-07-03T04:00:00Z,,2014-01-17T21:40:14Z,2013-15881,0,0,0900006481354c49
IRS-2010-0017-1016,IRS,IRS-2010-0017,Coverage of Certain Preventive Services Under the Affordable Care Act,Rule,,2013-07-02T04:00:00Z,2013,7,2013-07-02T04:00:00Z,,2014-01-17T21:40:13Z,2013-15866,0,0,09000064813515de
IRS-2013-0010-0004,IRS,IRS-2013-0010,Noncompensatory Partnership Options: Correction,Rule,,2013-06-13T04:00:00Z,2013,6,2013-06-13T04:00:00Z,,2014-01-18T19:53:42Z,2013-14018,0,0,090000648131ce17
IRS-2010-0013-0105,IRS,IRS-2010-0013,Indoor Tanning Services; Excise Taxes,Rule,,2013-06-11T04:00:00Z,2013,6,2013-06-11T04:00:00Z,2013-10-10T03:59:59Z,2014-01-18T19:53:42Z,2013-13876,0,0,09000064813188d1
IRS-2012-0047-0003,IRS,IRS-2012-0047,Incentives for Nondiscriminatory Wellness Programs in Group Health Plans,Rule,,2013-06-03T04:00:00Z,2013,6,2013-06-03T04:00:00Z,,2014-01-18T19:53:41Z,2013-12916,0,0,0900006481307237
IRS-2013-0016-0006,IRS,IRS-2013-0016,Patient Protection and Affordable Care Act: Community Health Needs Assessments for Charitable Hospitals; Correction,Rule,,2013-05-21T04:00:00Z,2013,5,2013-05-21T04:00:00Z,,2014-01-18T17:22:51Z,2013-12013,0,0,09000064812efbfa
IRS-2011-0044-0033,IRS,IRS-2011-0044,Regulations Enabling Elections for Certain Transactions under Section 336(e),Rule,,2013-05-15T04:00:00Z,2013,5,2013-05-15T04:00:00Z,,2014-01-17T21:40:13Z,2013-11522,0,0,09000064812e5646
IRS-2011-0006-0004,IRS,IRS-2011-0006,Disclosure of Returns and Return Information to Designee of Taxpayer,Rule,,2013-05-07T04:00:00Z,2013,5,2013-05-07T04:00:00Z,,2014-01-18T19:53:39Z,2013-10738,0,0,09000064812bda39
IRS-2012-0011-0005,IRS,IRS-2012-0011,Updating of Employer Identification Numbers,Rule,,2013-05-06T04:00:00Z,2013,5,2013-05-06T04:00:00Z,,2014-01-17T21:40:12Z,2013-10515,0,0,09000064812bb03d
IRS-2008-0092-0006,IRS,IRS-2008-0092,Outbound Property Transfers by Domestic Corporations: Certain Stock Distributions; Correction,Rule,,2013-04-19T04:00:00Z,2013,4,2013-04-19T04:00:00Z,,2014-01-18T17:22:49Z,2013-09177,0,0,090000648129c0b8
IRS-2013-0017-0002,IRS,IRS-2013-0017,Basis Reporting: Securities Brokers and Basis Determination for Debt Instruments and Options; Reporting for Premium,Rule,,2013-04-18T04:00:00Z,2013,4,2013-04-18T04:00:00Z,,2014-01-18T17:22:49Z,2013-09085,0,0,0900006481299b77
IRS-2013-0010-0003,IRS,IRS-2013-0010,Noncompensatory Partnership Options,Rule,,2013-03-29T04:00:00Z,2013,3,2013-03-29T04:00:00Z,,2014-01-17T21:39:47Z,C1-2013-02259,0,0,090000648124f1e8
IRS-2008-0009-0011,IRS,IRS-2008-0009,Employment Taxes and Collection of Income Tax at Source; CFR Correction,Rule,,2013-03-29T04:00:00Z,2013,3,2013-03-29T04:00:00Z,,2014-01-17T21:39:47Z,2013-07509,0,0,090000648124f121
IRS-2007-0020-0014,IRS,IRS-2007-0020,Unified Rule for Loss on Subsidiary Stock; CFR Correction,Rule,,2013-03-26T04:00:00Z,2013,3,2013-03-26T04:00:00Z,,2014-01-18T17:22:06Z,2013-07100,0,0,090000648124532f
IRS-2009-0015-0007,IRS,IRS-2009-0015,Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangible Property; Stewardship Expense; CFR Correction,Rule,,2013-03-26T04:00:00Z,2013,3,2013-03-26T04:00:00Z,,2014-01-18T17:22:06Z,2013-07104,0,0,09000064812455c3
IRS-2007-0046-0026,IRS,IRS-2007-0046,Section 482: Methods to Determine Taxable Income in Connection With a Cost Sharing Arrangement; CFR Correction,Rule,,2013-03-26T04:00:00Z,2013,3,2013-03-26T04:00:00Z,,2014-01-18T17:22:06Z,2013-07103,0,0,0900006481245436
IRS-2008-0023-0005,IRS,IRS-2008-0023,Treatment of Overall Foreign and Domestic Losses; CFR Correction,Rule,,2013-03-26T04:00:00Z,2013,3,2013-03-26T04:00:00Z,,2014-01-18T17:22:06Z,2013-07111,0,0,09000064812454e8
IRS-2007-0020-0015,IRS,IRS-2007-0020,Unified Rule for Loss on Subsidiary Stock; CFR Correction,Rule,,2013-03-26T04:00:00Z,2013,3,2013-03-26T04:00:00Z,,2014-01-18T17:22:06Z,2013-07095,0,0,0900006481245331
IRS-2013-0010-0002,IRS,IRS-2013-0010,Noncompensatory Partnership Options; Correction,Rule,,2013-03-25T04:00:00Z,2013,3,2013-03-25T04:00:00Z,,2014-01-17T21:39:46Z,2013-06703,0,0,090000648124172d
IRS-2008-0092-0005,IRS,IRS-2008-0092,Certain Outbound Property Transfers by Domestic Corporations: Certain Stock Distributions by Domestic Corporations,Rule,,2013-03-19T04:00:00Z,2013,3,2013-03-19T04:00:00Z,,2014-01-17T21:40:11Z,2013-05700,0,0,0900006481234c90
IRS-2013-0013-0002,IRS,IRS-2013-0013,Indirect Stock Transfers and Coordination Rule Exceptions: Transfers of Stockor Securities in Outbound Asset Reorganizations,Rule,,2013-03-19T04:00:00Z,2013,3,2013-03-19T04:00:00Z,,2014-01-17T21:40:11Z,2013-05696,0,0,0900006481234d70
IRS-2012-0006-0092,IRS,IRS-2012-0006,Taxable Medical Devices; Correction,Rule,,2013-03-13T04:00:00Z,2013,3,2013-03-13T04:00:00Z,,2014-01-17T21:40:11Z,2013-05704,0,0,0900006481227846
IRS-2012-0006-0093,IRS,IRS-2012-0006,Taxable Medical Devices; Correction,Rule,,2013-03-13T04:00:00Z,2013,3,2013-03-13T04:00:00Z,,2014-01-17T21:39:46Z,2013-05703,0,0,090000648122784c
IRS-2010-0007-0004,IRS,IRS-2010-0007,Reduced 2009 Estimated Income Tax Payments for Individuals with Small Business Income,Rule,,2013-02-27T05:00:00Z,2013,2,2013-02-27T05:00:00Z,,2014-01-17T21:40:10Z,2013-04680,0,0,090000648120cce9
IRS-2007-0062-0082,IRS,IRS-2007-0062,Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated; Correction,Rule,,2013-02-12T05:00:00Z,2013,2,2013-02-12T05:00:00Z,,2014-01-18T17:22:33Z,2013-03089,0,0,09000064811f4f72
IRS-2013-0010-0001,IRS,IRS-2013-0010,Noncompensatory Partnership Options,Rule,Final Rule,2013-02-05T05:00:00Z,2013,2,2013-02-05T05:00:00Z,,2024-11-07T22:51:12Z,2013-02259,1,0,09000064811e6cb5
IRS-2013-0007-0001,IRS,IRS-2013-0007,Health Insurance Premium Tax Credit,Rule,,2013-02-01T05:00:00Z,2013,2,2013-02-01T05:00:00Z,,2014-01-18T17:22:02Z,2013-02136,0,0,09000064811e29ca
IRS-2012-0009-0267,IRS,IRS-2012-0009,Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities,Rule,,2013-01-28T05:00:00Z,2013,1,2013-01-28T05:00:00Z,,2014-01-17T20:43:19Z,2013-01025,0,0,09000064811daad3
IRS-2011-0033-0004,IRS,IRS-2011-0033,Partners Distributive Share; Correction,Rule,,2013-01-16T05:00:00Z,2013,1,2013-01-16T05:00:00Z,,2014-01-17T21:39:38Z,2013-00748,0,0,09000064811c0713
IRS-2010-0001-0012,IRS,IRS-2010-0001,Disclosure or Use of Information by Preparers of Returns; Correction,Rule,,2013-01-16T05:00:00Z,2013,1,2013-01-16T05:00:00Z,,2014-01-17T21:39:38Z,2013-00749,0,0,09000064811c07a0
IRS-2013-0002-0001,IRS,IRS-2013-0002,Treasury Inflation-Protected Securities Issued at a Premium; Bond Premium Carryforward,Rule,Final Rule,2013-01-04T05:00:00Z,2013,1,2013-01-04T05:00:00Z,,2022-02-18T15:00:24Z,2012-31747,0,0,09000064811a7ee7