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withdrawn,object_id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-2007-0062-0089,IRS,IRS-2007-0062,"Payout Requirements for Type III Supporting Organizations That are Not Functionally Integrated,",Rule,,2015-12-23T05:00:00Z,2015,12,2015-12-23T05:00:00Z,,2015-12-28T20:20:13Z,2015-32146,0,0,0900006481dc9732
IRS-2013-0018-0055,IRS,IRS-2013-0018,"Minimum Value of Eligible Employer-Sponsored Plans and Other Rules Regarding the Health Insurance Premium Tax Credit,",Rule,,2015-12-18T05:00:00Z,2015,12,2015-12-18T05:00:00Z,,2015-12-22T21:09:55Z,2015-31866,0,0,0900006481db980a
IRS-2015-0051-0002,IRS,IRS-2015-0051,"Qualification of a Transaction as a Corporate Reorganization, etc.; Correction",Rule,Correction,2015-12-08T05:00:00Z,2015,12,2015-12-08T05:00:00Z,,2016-02-23T17:58:53Z,2015-30869,0,0,0900006481d8cb05
IRS-2015-0050-0008,IRS,IRS-2015-0050,Dividend Equivalents from Sources Within the United States; Correction,Rule,,2015-12-07T05:00:00Z,2015,12,2015-12-07T05:00:00Z,,2015-12-07T16:33:24Z,2015-30777,0,0,0900006481d89777
IRS-2015-0050-0009,IRS,IRS-2015-0050,Dividend Equivalents from Sources Within the United States; Correction,Rule,,2015-12-07T05:00:00Z,2015,12,2015-12-07T05:00:00Z,,2015-12-07T16:34:02Z,2015-30778,0,0,0900006481d897b8
IRS-2015-0053-0003,IRS,IRS-2015-0053,General Allocation and Accounting Regulations: Remedial Actions for Tax-Exempt Bonds; Correction,Rule,,2015-11-30T05:00:00Z,2015,11,2015-11-30T05:00:00Z,,2015-12-07T16:31:21Z,2015-30321,0,0,0900006481d79694
IRS-2015-0053-0004,IRS,IRS-2015-0053,General Allocation and Accounting Regulations: Remedial Actions for Tax-Exempt Bonds; Correction,Rule,,2015-11-30T05:00:00Z,2015,11,2015-11-30T05:00:00Z,,2015-12-07T16:31:56Z,2015-30322,0,0,0900006481d796e0
IRS-2010-0011-0017,IRS,IRS-2010-0011,"Grandfathered Plans, Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, Dependent Coverage, Appeals, and Patient Protections",Rule,Final Rule,2015-11-18T05:00:00Z,2015,11,2015-11-18T05:00:00Z,,2015-11-18T16:07:15Z,2015-29294,0,0,0900006481d54804
IRS-2014-0031-0022,IRS,IRS-2014-0031,Hybrid Retirement Plans: Market Rate of Return,Rule,Final Rule,2015-11-16T05:00:00Z,2015,11,2015-11-16T05:00:00Z,,2015-11-18T14:52:10Z,2015-28915,0,0,0900006481d487cd
IRS-2009-0007-0006,IRS,IRS-2009-0007,Determination of Distributive Share When Partner's Interest Changes; Correction,Rule,,2015-11-04T05:00:00Z,2015,11,2015-11-04T05:00:00Z,,2015-11-05T20:58:57Z,2015-28014,0,0,0900006481d0d4fe
IRS-2009-0007-0007,IRS,IRS-2009-0007,Determination of Distributive Share When Partner's Interest Changes; Correction,Rule,,2015-11-04T05:00:00Z,2015,11,2015-11-04T05:00:00Z,,2015-11-05T21:02:11Z,2015-28015,0,0,0900006481d0dbeb
IRS-2015-0052-0002,IRS,IRS-2015-0052,Preparer Tax Identification Number User Fee Update,Rule,,2015-10-30T04:00:00Z,2015,10,2015-10-30T04:00:00Z,,2015-11-03T16:41:03Z,2015-27789,0,0,0900006481cfca13
IRS-2015-0042-0003,IRS,IRS-2015-0042,United States Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships: Rents and Royalties Derived in the Active Conduct of a Trade or Business; Correction,Rule,,2015-10-29T04:00:00Z,2015,10,2015-10-29T04:00:00Z,,2015-11-03T16:10:32Z,2015-27604,0,0,0900006481cf8a6d
IRS-2015-0042-0005,IRS,IRS-2015-0042,United States Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships: Rents and Royalties Derived in the Active Conduct of a Trade or Business; Correction,Rule,,2015-10-29T04:00:00Z,2015,10,2015-10-29T04:00:00Z,,2015-11-03T16:25:01Z,2015-27603,0,0,0900006481cf8c3d
IRS-2015-0053-0001,IRS,IRS-2015-0053,General Allocation and Accounting: Remedial Actions for Tax-Exempt Bonds,Rule,,2015-10-27T04:00:00Z,2015,10,2015-10-27T04:00:00Z,,2015-11-03T15:52:49Z,2015-27328,0,0,0900006481cf151b
IRS-2015-0022-0007,IRS,IRS-2015-0022,Notional Principal Contracts; Swaps With Nonperiodic Payments,Rule,,2015-10-13T04:00:00Z,2015,10,2015-10-13T04:00:00Z,,2015-10-14T19:19:34Z,2015-25921,0,0,0900006481cc4450
IRS-2013-0021-0008,IRS,IRS-2013-0021,Controlled Group Regulation Examples; Correction,Rule,,2015-10-06T04:00:00Z,2015,10,2015-10-06T04:00:00Z,,2015-10-14T15:29:41Z,2015-25355,0,0,0900006481cb3105
IRS-2012-0044-0013,IRS,IRS-2012-0044,Reliance Standards for Making Good Faith Determinations,Rule,,2015-09-25T04:00:00Z,2015,9,2015-09-25T04:00:00Z,,2015-09-28T15:06:34Z,2015-24346,0,0,0900006481c95fe5
IRS-2015-0051-0001,IRS,IRS-2015-0051,"Qualification of a Transaction as a Corporate Reorganization, etc.",Rule,Final Rule,2015-09-21T04:00:00Z,2015,9,2015-09-21T04:00:00Z,,2024-11-12T05:47:28Z,2015-23603,1,0,0900006481c883f1
IRS-2015-0050-0001,IRS,IRS-2015-0050,Dividend Equivalents from Sources within the United States,Rule,,2015-09-18T04:00:00Z,2015,9,2015-09-18T04:00:00Z,,2015-09-23T17:23:26Z,2015-21759,0,0,0900006481c7e852
IRS-2015-0048-0001,IRS,IRS-2015-0048,Coordination of Transfer Pricing Rules with Other Code Provisions,Rule,Final Rule,2015-09-16T04:00:00Z,2015,9,2015-09-16T04:00:00Z,,2024-11-11T21:03:27Z,2015-23278,1,0,0900006481c72727
IRS-2015-0046-0001,IRS,IRS-2015-0046,Basis in Interests in Tax-Exempt Trusts,Rule,Final Rule,2015-09-16T04:00:00Z,2015,9,2015-09-16T04:00:00Z,,2024-11-11T21:03:26Z,C1-2015-19846,1,0,0900006481c726d8
IRS-2013-0021-0007,IRS,IRS-2013-0021,Controlled Group Regulation Examples,Rule,,2015-09-15T04:00:00Z,2015,9,2015-09-15T04:00:00Z,,2015-09-16T20:19:53Z,2015-23137,0,0,0900006481c6f545
IRS-2008-0035-0029,IRS,IRS-2008-0035,Determination of Minimum Required Pension Contributions,Rule,,2015-09-09T04:00:00Z,2015,9,2015-09-09T04:00:00Z,,2015-09-09T16:29:34Z,2015-20914,0,0,0900006481c61aba
IRS-2012-0041-0005,IRS,IRS-2012-0041,Integrated Hedging Transactions of Qualifying Debt,Rule,,2015-09-08T04:00:00Z,2015,9,2015-09-08T04:00:00Z,,2015-09-09T16:23:16Z,2015-22554,0,0,0900006481c5dd3e
IRS-2015-0044-0001,IRS,IRS-2015-0044,Allocation of W-2 Wages in a Short Taxable Year and in an Acquisition or Disposition,Rule,Final Rule,2015-09-03T04:00:00Z,2015,9,2015-09-03T04:00:00Z,,2024-11-12T05:42:42Z,2015-20770,1,0,0900006481c5455b
IRS-2015-0042-0002,IRS,IRS-2015-0042,U.S. Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships; Rents and Royalties Derived in the Active Conduct of a Trade or Business,Rule,,2015-09-02T04:00:00Z,2015,9,2015-09-02T04:00:00Z,,2015-09-03T16:14:33Z,2015-21574,0,0,0900006481c4f92b
IRS-2015-0041-0002,IRS,IRS-2015-0041,Administration of Multiemployer Plan Participant Vote on an Approved Suspension of Benefits under MPRA,Rule,,2015-09-02T04:00:00Z,2015,9,2015-09-02T04:00:00Z,,2015-09-03T16:00:54Z,2015-21766,0,0,0900006481c4f49e
IRS-2015-0004-0713,IRS,IRS-2015-0004,Suspension of Benefits under the Multiemployer Pension Reform Act of 2014,Rule,Temporary Rule,2015-08-27T04:00:00Z,2015,8,2015-08-27T04:00:00Z,,2015-08-27T12:30:59Z,2015-14945,0,0,0900006481b8722e
IRS-2009-0030-0001,IRS,IRS-2009-0030,Allocation of W-2 Wages in a Short Taxable Year and in an Acquisition or Disposition,Rule,,2015-08-27T00:00:00Z,2015,8,,,2015-09-03T16:54:26Z,,0,1,0900006481c3d4d5
IRS-2015-0033-0004,IRS,IRS-2015-0033,Extension of Time to File Certain Information Returns,Rule,,2015-08-13T04:00:00Z,2015,8,2015-08-13T04:00:00Z,,2015-08-24T16:37:37Z,2015-19932,0,0,0900006481c1d002
IRS-2014-0005-0003,IRS,IRS-2014-0005,Basis in Interests in Tax-Exempt Trusts,Rule,,2015-08-12T04:00:00Z,2015,8,2015-08-12T04:00:00Z,,2015-08-12T15:49:02Z,2015-19846,0,0,0900006481c19cac
IRS-2015-0004-0071,IRS,IRS-2015-0004,Suspension of Benefits Under the Multiemployer Pension Reform Act; Correction,Rule,,2015-08-06T04:00:00Z,2015,8,2015-08-06T04:00:00Z,,2015-08-07T20:51:09Z,2015-19366,0,0,0900006481bc7677
IRS-2015-0004-0069,IRS,IRS-2015-0004,Suspension of Benefits Under the Multiemployer Pension Reform Act; Correction,Rule,,2015-08-06T04:00:00Z,2015,8,2015-08-06T04:00:00Z,,2015-08-07T20:49:14Z,2015-19364,0,0,0900006481bc75ad
IRS-2009-0007-0005,IRS,IRS-2009-0007,Determination of Distributive Share When Partner's Interest Changes,Rule,,2015-08-03T04:00:00Z,2015,8,2015-08-03T04:00:00Z,,2015-08-04T13:02:16Z,2015-18816,0,0,0900006481bb7eba
IRS-2011-0015-0003,IRS,IRS-2011-0015,Claims for Credit or Refund,Rule,,2015-07-24T04:00:00Z,2015,7,2015-07-24T04:00:00Z,,2015-07-24T20:05:45Z,2015-18119,0,0,0900006481b9dacb
IRS-2010-0017-1017,IRS,IRS-2010-0017,Coverage of Certain Preventive Services Under the Affordable Care Act,Rule,,2015-07-14T04:00:00Z,2015,7,2015-07-14T04:00:00Z,,2015-07-15T18:46:44Z,2015-17076,0,0,0900006481b82ff6
IRS-2015-0032-0001,IRS,IRS-2015-0032,Partnership Transactions Involving Equity Interests of a Partner; Corrections,Rule,,2015-07-08T00:00:00Z,2015,7,,,2015-10-27T15:37:41Z,,0,1,0900006481b713de
IRS-2015-0032-0002,IRS,IRS-2015-0032,Partnership Transactions Involving Equity Interests of a Partner; Corrections,Rule,,2015-07-08T00:00:00Z,2015,7,,,2015-10-27T15:38:10Z,,0,1,0900006481b714ab
IRS-2015-0004-0037,IRS,IRS-2015-0004,Suspension of Benefits under the Multiemployer Pension Reform Act of 2014,Rule,,2015-06-19T04:00:00Z,2015,6,2015-06-19T04:00:00Z,,2015-06-19T15:18:07Z,2015-14945,0,0,0900006481b48374
IRS-2015-0001-0006,IRS,IRS-2015-0001,Summary of Benefits and Coverage and Uniform Glossary,Rule,,2015-06-16T04:00:00Z,2015,6,2015-06-16T04:00:00Z,,2015-06-17T15:34:11Z,2015-14559,0,0,0900006481b3c0be
IRS-2012-0030-0010,IRS,IRS-2012-0030,Portability of a Deceased Spousal Unused Exclusion Amount,Rule,,2015-06-16T04:00:00Z,2015,6,2015-06-16T04:00:00Z,,2015-06-17T15:23:31Z,2015-14663,0,0,0900006481b3bf23
IRS-2015-0022-0003,IRS,IRS-2015-0022,Notional Principal Contracts; Swaps With Nonperiodic Payments; Correction,Rule,,2015-06-15T04:00:00Z,2015,6,2015-06-15T04:00:00Z,,2015-06-15T19:29:10Z,2015-14622,0,0,0900006481b364aa
IRS-2015-0027-0001,IRS,IRS-2015-0027,Partnership Transactions Involving Equity Interests of a Partner,Rule,,2015-06-12T04:00:00Z,2015,6,2015-06-12T04:00:00Z,,2015-06-15T19:34:30Z,2015-14405,0,0,0900006481b3040f
IRS-2014-0027-0003,IRS,IRS-2014-0027,Segregation Rule Effective Date,Rule,,2015-06-05T04:00:00Z,2015,6,2015-06-05T04:00:00Z,,2015-06-09T18:33:07Z,2015-13711,0,0,0900006481b1d111
IRS-2015-0009-0007,IRS,IRS-2015-0009,Reporting for Premium: Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options; Correction,Rule,,2015-06-05T04:00:00Z,2015,6,2015-06-05T04:00:00Z,,2015-06-09T18:34:15Z,2015-13796,0,0,0900006481b1d1aa
IRS-2012-0025-0004,IRS,IRS-2012-0025,Substantial Business Activities,Rule,,2015-06-04T04:00:00Z,2015,6,2015-06-04T04:00:00Z,,2015-06-04T18:33:11Z,2015-13541,0,0,0900006481b198c7
IRS-2015-0022-0002,IRS,IRS-2015-0022,Notional Principal Contracts; Swaps with Nonperiodic Payments,Rule,,2015-05-08T04:00:00Z,2015,5,2015-05-08T04:00:00Z,,2015-05-08T19:22:09Z,2015-11092,0,0,0900006481ad53bb
IRS-2012-0036-0233,IRS,IRS-2012-0036,Requirements for Charitable Hospitals: Community Health Needs Assessments for Charitable; Requirements of an Excise Tax Return and Time for Filing the Return; Correction,Rule,,2015-05-04T04:00:00Z,2015,5,2015-05-04T04:00:00Z,,2015-05-07T19:41:41Z,2015-10341,0,0,0900006481acb3a1
IRS-2012-0036-0232,IRS,IRS-2012-0036,Requirements for Charitable Hospitals: Community Health Needs Assessments for Charitable; Requirements of an Excise Tax Return and Time for Filing the Return; Correction,Rule,,2015-05-04T04:00:00Z,2015,5,2015-05-04T04:00:00Z,,2015-05-07T19:40:33Z,2015-10340,0,0,0900006481acb1c3
IRS-2015-0010-0002,IRS,IRS-2015-0010,Period of Limitations on Assessment for Listed Transactions Not Disclosed under the Internal Revenue Code; Correction,Rule,,2015-04-28T04:00:00Z,2015,4,2015-04-28T04:00:00Z,,2015-04-29T19:52:02Z,2015-09710,0,0,0900006481abefa9
IRS-2012-0023-0004,IRS,IRS-2012-0023,Rules Regarding Agency for a Consolidated Group; Correction,Rule,,2015-04-27T04:00:00Z,2015,4,2015-04-27T04:00:00Z,,2015-04-27T17:52:04Z,2015-09711,0,0,0900006481abc454
IRS-2012-0023-0005,IRS,IRS-2012-0023,Rules Regarding Agency for a Consolidated Group; Correction,Rule,,2015-04-27T04:00:00Z,2015,4,2015-04-27T04:00:00Z,,2015-04-27T17:58:13Z,2015-09712,0,0,0900006481abc45c
IRS-2015-0013-0005,IRS,IRS-2015-0013,Allocation of Controlled Group Research Credit; Corrections,Rule,,2015-04-27T04:00:00Z,2015,4,2015-04-27T04:00:00Z,,2015-04-27T17:40:18Z,2015-09603,0,0,0900006481abc582
IRS-2015-0013-0004,IRS,IRS-2015-0013,Allocation of Controlled Group Research Credit; Corrections,Rule,,2015-04-27T04:00:00Z,2015,4,2015-04-27T04:00:00Z,,2015-04-27T17:37:02Z,2015-09604,0,0,0900006481abc3fb
IRS-2014-0020-0006,IRS,IRS-2014-0020,Guidelinesfor the Streamlined Process of Applying for Recognition of Status; Corrections,Rule,,2015-04-17T04:00:00Z,2015,4,2015-04-17T04:00:00Z,,2015-04-20T19:10:22Z,2015-08856,0,0,0900006481aab86c
IRS-2015-0009-0005,IRS,IRS-2015-0009,Reporting for Premiums; Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options; Correction,Rule,,2015-04-16T04:00:00Z,2015,4,2015-04-16T04:00:00Z,,2015-04-20T17:26:34Z,2015-08746,0,0,0900006481aa9420
IRS-2015-0013-0002,IRS,IRS-2015-0013,Allocation of Controlled Group Research Credit,Rule,,2015-04-03T04:00:00Z,2015,4,2015-04-03T04:00:00Z,,2015-04-03T16:14:43Z,2015-07331,0,0,0900006481a8ac5c
IRS-2012-0023-0003,IRS,IRS-2012-0023,Regulations Revising Rules Regarding Agency for a Consolidated Group,Rule,,2015-04-01T04:00:00Z,2015,4,2015-04-01T04:00:00Z,,2015-04-01T15:57:51Z,2015-07182,0,0,0900006481a857cd
IRS-2015-0010-0001,IRS,IRS-2015-0010,Period of Limitations on Assessment for Listed Transactions Not Disclosed Under Section 6011,Rule,,2015-03-31T04:00:00Z,2015,3,2015-03-31T04:00:00Z,,2015-03-31T19:51:50Z,2015-07378,0,0,0900006481a7c8d6
IRS-2015-0011-0001,IRS,IRS-2015-0011,"Certain Employee Remuneration in Excess of $1,000,000 under Internal Revenue Code Section 162(m)",Rule,Final Rule,2015-03-31T04:00:00Z,2015,3,2015-03-31T04:00:00Z,,2024-11-07T23:13:27Z,2015-07386,1,0,0900006481a7ca55
IRS-2014-0037-0003,IRS,IRS-2014-0037,Amendments to Excepted Benefits,Rule,,2015-03-18T04:00:00Z,2015,3,2015-03-18T04:00:00Z,,2015-03-18T16:14:41Z,2015-06066,0,0,0900006481a4ec13
IRS-2015-0009-0002,IRS,IRS-2015-0009,Reporting for Premium: Basis Reporting by Securities Brokers and Basis Determination for Debt Instruments and Options,Rule,,2015-03-13T04:00:00Z,2015,3,2015-03-13T04:00:00Z,,2015-03-13T19:06:06Z,2015-05648,0,0,0900006481a4281d
IRS-2012-0007-0006,IRS,IRS-2012-0007,Applications: Recognition as a 501(c)(29) Organization; Corrections,Rule,Correction,2015-03-11T04:00:00Z,2015,3,2015-03-11T04:00:00Z,,2015-03-11T15:33:40Z,2015-05518,0,0,0900006481a3b7c5
IRS-2012-0036-0231,IRS,IRS-2012-0036,"Additional Requirements for Charitable Hospitals; Community Health Needs Assessments for Charitable Hospitals, etc.; Corrections",Rule,,2015-03-11T04:00:00Z,2015,3,2015-03-11T04:00:00Z,,2015-03-11T14:49:40Z,2015-05519,0,0,0900006481a3b05e
IRS-2012-0036-0230,IRS,IRS-2012-0036,"Additional Requirements for Charitable Hospitals; Community Health Needs Assessments for Charitable Hospitals, etc.; Corrections",Rule,,2015-03-11T04:00:00Z,2015,3,2015-03-11T04:00:00Z,,2015-03-11T14:47:28Z,2015-05520,0,0,0900006481a3af5e
IRS-2014-0017-0005,IRS,IRS-2014-0017,Applications: Recognition as a 501(c)(29) Organization; Corrections,Rule,,2015-03-11T00:00:00Z,2015,3,,,2015-03-11T15:19:33Z,,0,1,0900006481a3af64
IRS-2014-0016-0005,IRS,IRS-2014-0016,Alternative Simplified Credit Election,Rule,,2015-02-27T05:00:00Z,2015,2,2015-02-27T05:00:00Z,,2015-03-02T20:26:09Z,2015-04111,0,0,0900006481a1d39a
IRS-2015-0003-0002,IRS,IRS-2015-0003,Health Insurance Providers Fee,Rule,,2015-02-26T05:00:00Z,2015,2,2015-02-26T05:00:00Z,,2015-02-26T16:42:10Z,2015-03944,0,0,0900006481a18f6a
IRS-2012-0008-0003,IRS,IRS-2012-0008,Foreign Tax Credit Splitting Events,Rule,,2015-02-10T05:00:00Z,2015,2,2015-02-10T05:00:00Z,,2015-02-10T14:58:46Z,2015-02614,0,0,09000064819fca87
IRS-2012-0007-0005,IRS,IRS-2012-0007,Applications for Recognition as a 501(c)(29) Organization,Rule,,2015-01-29T05:00:00Z,2015,1,2015-01-29T05:00:00Z,,2015-02-02T17:58:51Z,2015-01677,0,0,09000064819e6312
IRS-2013-0006-0005,IRS,IRS-2013-0006,Failure to File Gain Recognition Agreements or Satisfy Other Reporting Obligations; Correction,Rule,,2015-01-05T05:00:00Z,2015,1,2015-01-05T05:00:00Z,,2015-01-06T12:12:53Z,2014-30811,0,0,09000064819a37d9