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withdrawn,object_id IRS-2015-0024-0004,IRS,IRS-2015-0024,Treatment of Transactions in Which Federal Financial Assistance Is Provided; Correction,Rule,Correction,2017-12-27T05:00:00Z,2017,12,2017-12-27T05:00:00Z,,2018-01-18T16:16:09Z,2017-27863,0,0,0900006482d7621c IRS-2015-0024-0005,IRS,IRS-2015-0024,Treatment of Transactions in Which Federal Financial Assistance Is Provided; Correction,Rule,Correction,2017-12-27T05:00:00Z,2017,12,2017-12-27T05:00:00Z,,2018-01-18T16:24:40Z,2017-27862,0,0,0900006482d763ef IRS-2018-0024-0001,IRS,IRS-2018-0024,"Extension of Certain Time Frames for Employee Benefit Plans, Participants, and Beneficiaries Affected by Hurricane Maria",Rule,Final Rule,2017-11-22T05:00:00Z,2017,11,2017-11-22T05:00:00Z,,2024-11-07T01:13:30Z,2017-25332,1,0,0900006482c9e9fa IRS-2015-0047-0025,IRS,IRS-2015-0047,Treatment of Certain Transfers of Property to Foreign Corporations; Correction,Rule,Correction,2017-11-15T05:00:00Z,2017,11,2017-11-15T05:00:00Z,,2017-11-28T16:01:40Z,2017-24687,0,0,0900006482c7a0fd IRS-2017-0007-0004,IRS,IRS-2017-0007,Dividend Equivalents from Sources within United States: Correction,Rule,Correction,2017-10-26T04:00:00Z,2017,10,2017-10-26T04:00:00Z,,2017-10-27T14:57:28Z,2017-22830,0,0,0900006482c0a3eb IRS-2015-0024-0003,IRS,IRS-2015-0024,Treatment of Transactions in Which Federal Financial Assistance is Provided,Rule,Final Rule,2017-10-19T04:00:00Z,2017,10,2017-10-19T04:00:00Z,,2017-10-24T20:18:02Z,2017-21129,0,0,0900006482be3f04 IRS-2017-0015-0001,IRS,IRS-2017-0015,Moral Exemptions and Accommodations for Coverage of Certain Preventive Services under the Affordable Care Act,Rule,Final Rule,2017-10-13T04:00:00Z,2017,10,,,2017-10-13T19:36:11Z,2017-21852,0,0,0900006482bc6995 IRS-2017-0016-0001,IRS,IRS-2017-0016,Religious Exemptions and Accommodations for Coverage of Certain Preventive Services under the Affordable Care Act,Rule,Final Rule,2017-10-13T04:00:00Z,2017,10,,,2018-11-29T17:23:08Z,2017-21851,0,0,0900006482bc6add IRS-2018-0023-0005,IRS,IRS-2018-0023,Income Taxes; CFR Correction,Rule,Correction,2017-10-06T04:00:00Z,2017,10,2017-10-06T04:00:00Z,,2018-08-21T18:56:28Z,2017-21741,0,0,0900006482ba4f77 IRS-2018-0023-0004,IRS,IRS-2018-0023,Income Taxes; CFR Correction,Rule,Correction,2017-10-06T04:00:00Z,2017,10,2017-10-06T04:00:00Z,,2018-08-21T18:55:09Z,2017-21742,0,0,0900006482ba4fbe IRS-2016-0055-0017,IRS,IRS-2016-0055,Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans,Rule,Final Rule,2017-10-05T04:00:00Z,2017,10,2017-10-05T04:00:00Z,,2017-10-06T15:09:30Z,2017-21485,0,0,0900006482b9f5bb IRS-2016-0056-0079,IRS,IRS-2016-0056,Withholding on Payments of Certain Gambling Winnings,Rule,Final Rule,2017-09-27T04:00:00Z,2017,9,2017-09-27T04:00:00Z,,2017-09-28T17:21:02Z,2017-20720,0,0,0900006482b8120d IRS-2018-0023-0006,IRS,IRS-2018-0023,Income Taxes; CFR Correction,Rule,Correction,2017-09-13T04:00:00Z,2017,9,2017-09-13T04:00:00Z,,2018-08-21T18:57:57Z,2017-19397,0,0,0900006482b2ce61 IRS-2018-0023-0002,IRS,IRS-2018-0023,Income Taxes; CFR Correction,Rule,Correction,2017-09-13T04:00:00Z,2017,9,2017-09-13T04:00:00Z,,2018-08-21T18:51:51Z,2017-19396,0,0,0900006482b2ce29 IRS-2014-0004-0003,IRS,IRS-2014-0004,Inversions and Related Transactions; Correction: Guidance for Determining Stock Ownership,Rule,Correction,2017-09-07T04:00:00Z,2017,9,2017-09-07T04:00:00Z,,2017-09-07T14:23:55Z,2017-18983,0,0,0900006482b1331d IRS-2017-0005-0003,IRS,IRS-2017-0005,Transfers of Certain Property by U.S. Persons to Partnerships with Related Foreign Partners; Correction,Rule,Correction,2017-09-05T04:00:00Z,2017,9,2017-09-05T04:00:00Z,,2017-09-06T15:23:05Z,2017-18691,0,0,0900006482b0c48f IRS-2013-0033-0031,IRS,IRS-2013-0033,Arbitrage Guidance for Tax-Exempt Bonds; Correction,Rule,Correction,2017-08-14T04:00:00Z,2017,8,2017-08-14T04:00:00Z,,2017-09-13T17:07:08Z,2017-17135,0,0,0900006482a1a1eb IRS-2014-0026-0008,IRS,IRS-2014-0026,Branded Prescription Drug Fee,Rule,Final Rule,2017-07-26T04:00:00Z,2017,7,2017-07-26T04:00:00Z,,2017-07-26T17:33:02Z,2017-15643,0,0,090000648296a55d IRS-2014-0025-0020,IRS,IRS-2014-0025,Health Insurance Premium Tax Credit,Rule,Final Rule,2017-07-26T04:00:00Z,2017,7,2017-07-26T04:00:00Z,,2017-08-09T18:54:28Z,2017-15642,0,0,090000648296a65d IRS-2017-0010-0002,IRS,IRS-2017-0010,Return Due Date and Extended Due Date Changes,Rule,Final Rule,2017-07-20T04:00:00Z,2017,7,2017-07-20T04:00:00Z,,2017-07-26T16:40:23Z,2017-15209,0,0,090000648294a965 IRS-2016-0001-0017,IRS,IRS-2016-0001,Special Enrollment Examination User Fee for Enrolled Agents,Rule,Final Rule,2017-07-19T04:00:00Z,2017,7,2017-07-19T04:00:00Z,,2017-07-19T22:03:16Z,2017-15210,0,0,090000648293eb61 IRS-2014-0010-0058,IRS,IRS-2014-0010,Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities; Correction,Rule,Correction,2017-06-30T04:00:00Z,2017,6,2017-06-30T04:00:00Z,,2017-06-30T18:45:52Z,2017-13631,0,0,09000064827c04e3 IRS-2014-0020-0007,IRS,IRS-2014-0020,Streamlined Process of Applying for Recognition of Section 501(c)(3) Status,Rule,Final Rule,2017-06-30T04:00:00Z,2017,6,2017-06-30T04:00:00Z,,2017-06-30T16:34:38Z,2017-13866,0,0,09000064827c0915 IRS-2014-0010-0057,IRS,IRS-2014-0010,Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities; Correction,Rule,Correction,2017-06-30T04:00:00Z,2017,6,2017-06-30T04:00:00Z,,2017-06-30T18:42:17Z,2017-13632,0,0,09000064827c03e0 IRS-2017-0002-0009,IRS,IRS-2017-0002,"Regulations Regarding Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons, Information Reporting and Backup Withholding on Payments Made to Certain U.S. Persons, and Portfolio Interest Treatment; Correction",Rule,Correction,2017-06-30T04:00:00Z,2017,6,2017-06-30T04:00:00Z,,2017-06-30T18:55:41Z,2017-13634,0,0,09000064827c045f IRS-2016-0053-0003,IRS,IRS-2016-0053,"Guidance: Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance under Section 355(f); Correction",Rule,Correction,2017-01-31T05:00:00Z,2017,1,2017-01-31T05:00:00Z,,2017-02-13T18:25:35Z,2017-01055,0,0,09000064824a0e60 IRS-2016-0014-0214,IRS,IRS-2016-0014,Treatment of Certain Interests in Corporations as Stock or Indebtedness; Correction,Rule,Correction,2017-01-24T05:00:00Z,2017,1,2017-01-24T05:00:00Z,,2017-01-26T15:53:13Z,2017-00498,0,0,090000648248db90 IRS-2017-0007-0002,IRS,IRS-2017-0007,Dividend Equivalents from Sources within the United States,Rule,Final Rule,2017-01-24T05:00:00Z,2017,1,2017-01-24T05:00:00Z,,2017-01-26T19:23:01Z,2017-01163,0,0,090000648248dcf5 IRS-2015-0021-0153,IRS,IRS-2015-0021,Qualifying Income from Activities of Publicly Traded Partnerships With Respect to Minerals or Natural Resources,Rule,Final Rule,2017-01-24T05:00:00Z,2017,1,2017-01-24T05:00:00Z,,2017-01-27T16:19:25Z,2017-01208,0,0,090000648248dcf8 IRS-2016-0014-0215,IRS,IRS-2016-0014,Treatment of Certain Interests in Corporations as Stock or Indebtedness; Correction,Rule,Correction,2017-01-24T05:00:00Z,2017,1,2017-01-24T05:00:00Z,,2017-01-26T16:28:36Z,2017-00497,0,0,090000648248dcfb IRS-2015-0023-0003,IRS,IRS-2015-0023,Application of Modified Carryover Basis to General Basis Rules,Rule,Final Rule,2017-01-19T05:00:00Z,2017,1,2017-01-19T05:00:00Z,,2017-01-24T20:36:46Z,2017-01365,0,0,09000064824857bb IRS-2017-0005-0001,IRS,IRS-2017-0005,Transfers of Certain Property by U.S. Persons to Partnerships with Related Foreign Partners,Rule,Final Rule,2017-01-19T05:00:00Z,2017,1,2017-01-19T05:00:00Z,,2017-01-24T21:06:25Z,2017-01049,0,0,090000648248501c IRS-2016-0020-0008,IRS,IRS-2016-0020,Certain Transfers of Property to Regulated Investment Companies and Real Estate Investment Trusts,Rule,Final Rule,2017-01-18T05:00:00Z,2017,1,2017-01-18T05:00:00Z,,2017-01-19T16:37:10Z,2017-00479,0,0,090000648247ff0e IRS-2016-0015-0144,IRS,IRS-2016-0015,Inversions and Related Transactions: Guidance for Determining Stock Ownership,Rule,Final Rule,2017-01-18T05:00:00Z,2017,1,2017-01-18T05:00:00Z,,2017-01-19T16:53:05Z,2017-00643,0,0,0900006482480650 IRS-2017-0001-0001,IRS,IRS-2017-0001,Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholidng on Certain Payments to Foreign Financial Institutions and Other Foreign Entities,Rule,Final Rule,2017-01-06T05:00:00Z,2017,1,2017-01-06T05:00:00Z,,2017-01-10T16:35:32Z,2016-31601,0,0,090000648244e882 IRS-2014-0009-0010,IRS,IRS-2014-0009,"Regulations Regarding Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons, Information Reporting and Backup Withholding on Payments Made to Certain U.S. Persons, and Portfolio Interest Treatment",Rule,Final Rule,2017-01-06T05:00:00Z,2017,1,2017-01-06T05:00:00Z,,2017-01-10T16:42:59Z,2016-31590,0,0,090000648244edcf