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withdrawn,object_id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-2019-0055-0002,IRS,IRS-2019-0055,"Foreign Tax Credit Guidance Related to the Tax Cuts and Jobs Act, Overall Foreign Loss Recapture, and Foreign Tax Redeterminations",Rule,Final Rule,2019-12-20T05:00:00Z,2019,12,2019-12-20T05:00:00Z,,2019-12-20T14:59:28Z,2019-24848,0,0,0900006484240956
IRS-2016-0053-0004,IRS,IRS-2016-0053,"Guidance under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance under Section 355(f)",Rule,Final Rule,2019-12-18T05:00:00Z,2019,12,2019-12-18T05:00:00Z,,2019-12-20T15:28:55Z,2019-27110,0,0,090000648422906e
IRS-2018-0040-0050,IRS,IRS-2018-0040,"Foreign Tax Credit Guidance Related to the Tax Cuts and Jobs Act, Overall Foreign Loss Recapture, and Foreign Tax Redeterminations",Rule,Final Rule,2019-12-17T05:00:00Z,2019,12,2019-12-17T05:00:00Z,,2019-12-20T14:29:02Z,2019-24848,0,0,090000648421d13e
IRS-2017-0007-0005,IRS,IRS-2017-0007,Dividend Equivalents from Sources within the United States,Rule,Final Rule,2019-12-17T05:00:00Z,2019,12,2019-12-17T05:00:00Z,,2019-12-18T15:57:33Z,2019-26977,0,0,090000648421cf94
IRS-2014-0008-0012,IRS,IRS-2014-0008,Calculation of UBTI for Certain Exempt Organizations,Rule,Withdrawal,2019-12-13T05:00:00Z,2019,12,2019-12-13T05:00:00Z,,2020-12-02T14:46:32Z,C1-2019-26,0,0,090000648420bfc4
IRS-2014-0008-0011,IRS,IRS-2014-0008,Calculation of Unrelated Business Taxable Income for Certain Exempt Organizations,Rule,Correction,2019-12-13T05:00:00Z,2019,12,2019-12-13T05:00:00Z,,2019-12-18T15:33:49Z,C1-2019-26274,0,0,090000648420bf2f
IRS-2019-0014-0015,IRS,IRS-2019-0014,Information Reporting for Certain Life Insurance Contract Transactions and Modifications to the Transfer for Valuable Consideration Rules; Correction,Rule,Correction,2019-12-13T05:00:00Z,2019,12,2019-12-13T05:00:00Z,,2019-12-18T15:22:12Z,2019-26867,0,0,090000648420bf2a
IRS-2019-0014-0016,IRS,IRS-2019-0014,Information Reporting for Certain Life Insurance Contract Transactions and Modifications to the Transfer for Valuable Consideration Rules; Correcting Amendment,Rule,Correction,2019-12-13T05:00:00Z,2019,12,2019-12-13T05:00:00Z,,2019-12-18T15:39:52Z,2019-26866,0,0,090000648420c064
IRS-2014-0008-0010,IRS,IRS-2014-0008,Calculation of Unrelated Business Taxable Income for Certain Exempt Organizations,Rule,Final Rule,2019-12-10T05:00:00Z,2019,12,2019-12-10T05:00:00Z,,2019-12-12T16:32:59Z,2019-26274,0,0,09000064841fbd91
IRS-2019-0002-0079,IRS,IRS-2019-0002,Base Erosion and Anti-Abuse Tax,Rule,Final Rule,2019-12-06T05:00:00Z,2019,12,2019-12-06T05:00:00Z,,2019-12-06T18:42:27Z,2019-25744,0,0,09000064841ecfa5
IRS-2010-0024-0009,IRS,IRS-2010-0024,Application of Section 108(i) to Partnerships and S Corporations; Correcting Amendment,Rule,Correction,2019-11-29T05:00:00Z,2019,11,2019-11-29T05:00:00Z,,2019-12-03T14:59:11Z,2019-25858,0,0,09000064841c88ac
IRS-2018-0037-0019,IRS,IRS-2018-0037,Estate and Gift Taxes; Difference in the Basic Exclusion Amount,Rule,Final Rule,2019-11-26T05:00:00Z,2019,11,2019-11-26T05:00:00Z,,2019-12-03T14:55:20Z,2019-25601,0,0,09000064841b7603
IRS-2010-0007-0005,IRS,IRS-2010-0007,Reduced 2009 Estimated Income Tax Payments for Individuals with Small Business Income; Correction,Rule,Correction,2019-11-22T05:00:00Z,2019,11,2019-11-22T05:00:00Z,,2019-11-25T16:13:57Z,2019-25346,0,0,0900006484198039
IRS-2019-0024-0007,IRS,IRS-2019-0024,Ownership Attribution for Purposes of Determining whether a Person Is Related to a Controlled Foreign Corporation; Rents Derived in the Active Conduct of a Trade or Business,Rule,Final Rule,2019-11-19T05:00:00Z,2019,11,2019-11-19T05:00:00Z,,2019-11-25T15:58:54Z,2019-24985,0,0,090000648417cfdf
IRS-2016-0050-0002,IRS,IRS-2016-0050,Electronic Filing of the Report of Health Insurance Provider Information,Rule,Final Rule,2019-11-13T05:00:00Z,2019,11,2019-11-13T05:00:00Z,,2019-11-13T20:23:29Z,2019-24671,0,0,090000648414d61f
IRS-2019-0047-0001,IRS,IRS-2019-0047,Removal of Section 385 Documentation Regulations,Rule,Final Rule,2019-11-04T05:00:00Z,2019,11,2019-11-04T05:00:00Z,,2019-11-05T15:37:02Z,2019-23817,0,0,090000648411a0cd
IRS-2019-0014-0014,IRS,IRS-2019-0014,Information Reporting for Certain Life Insurance Contract Transactions and Modifications to the Transfer for Valuable Consideration Rules,Rule,Final Rule,2019-10-31T04:00:00Z,2019,10,2019-10-31T04:00:00Z,,2019-10-31T14:01:12Z,2019-23559,0,0,090000648410f33f
IRS-2016-0039-0003,IRS,IRS-2016-0039,Election to Take Disaster Loss Deduction for Preceding Year,Rule,Final Rule,2019-10-16T04:00:00Z,2019,10,2019-10-16T04:00:00Z,,2019-10-16T20:08:46Z,2019-22376,0,0,09000064840a6198
IRS-2019-0045-0001,IRS,IRS-2019-0045,Removal of Temporary Regulations on a Partner's Share of a Partnership Liability for Disguised Sale Purposes,Rule,Final Rule,2019-10-09T04:00:00Z,2019,10,2019-10-09T04:00:00Z,,2024-11-12T23:09:21Z,2019-22030,1,0,09000064840635fe
IRS-2016-0027-0013,IRS,IRS-2016-0027,Liabilities Recognized as Recourse Partnership Liabilities under Section 752,Rule,Final Rule,2019-10-09T04:00:00Z,2019,10,2019-10-09T04:00:00Z,,2019-10-09T19:03:03Z,2019-22031,0,0,0900006484063567
IRS-2018-0013-0043,IRS,IRS-2018-0013,Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits,Rule,Correction,2019-10-04T04:00:00Z,2019,10,2019-10-04T04:00:00Z,,2019-10-04T17:07:41Z,C2-2019-12437,0,0,090000648401fcae
IRS-2018-0013-0046,IRS,IRS-2018-0013,Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits,Rule,Withdrawal,2019-10-04T04:00:00Z,2019,10,2020-10-04T05:00:00Z,,2020-12-15T14:57:19Z,C2-2019-12,0,0,090000648401fc67
IRS-2018-0018-0031,IRS,IRS-2018-0018,Additional First Year Depreciation Deduction,Rule,Final Rule,2019-09-24T04:00:00Z,2019,9,2019-09-24T04:00:00Z,,2019-09-24T19:11:46Z,2019-20036,0,0,0900006483fbc6d1
IRS-2018-0035-0010,IRS,IRS-2018-0035,"Hardship Distributions of Elective Contributions, Qualified Matching Contributions, Qualified Nonelective Contributions, and Earnings",Rule,Final Rule,2019-09-23T04:00:00Z,2019,9,2019-09-23T04:00:00Z,,2019-09-24T15:12:36Z,2019-20511,0,0,0900006483fab42d
IRS-2016-0035-0005,IRS,IRS-2016-0035,Partnership Representative under the Centralized Partnership Audit Regime and Election to Apply the Centralized Partnership Audit Regime; Correction,Rule,Correction,2019-09-05T04:00:00Z,2019,9,2019-09-05T04:00:00Z,,2019-09-05T15:04:33Z,2019-19126,0,0,0900006483eed96c
IRS-2016-0035-0004,IRS,IRS-2016-0035,Partnership Representative under the Centralized Partnership Audit Regime and Election to Apply the Centralized Partnership Audit Regime,Rule,Correction,2019-09-04T04:00:00Z,2019,9,2019-09-04T04:00:00Z,,2019-09-05T14:49:06Z,2019-19059,0,0,0900006483ee7753
IRS-2018-0013-0042,IRS,IRS-2018-0013,Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits; correction,Rule,Correction,2019-08-27T04:00:00Z,2019,8,2019-08-27T04:00:00Z,,2019-09-24T19:33:39Z,2019-18348,0,0,0900006483ecb4f7
IRS-2018-0013-0041,IRS,IRS-2018-0013,Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits,Rule,Correction,2019-08-23T04:00:00Z,2019,8,2019-08-23T04:00:00Z,,2019-08-23T19:11:55Z,C1-2019-12437,0,0,0900006483ea7d37
IRS-2019-0027-0005,IRS,IRS-2019-0027,Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception; Correction,Rule,Correction,2019-08-08T04:00:00Z,2019,8,2019-08-08T04:00:00Z,,2019-08-08T15:38:06Z,2019-16631,0,0,0900006483e11cb7
IRS-2019-0027-0006,IRS,IRS-2019-0027,Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception; Correcting Amendment,Rule,Correction,2019-08-08T04:00:00Z,2019,8,2019-08-08T04:00:00Z,,2019-08-08T15:42:44Z,2019-16630,0,0,0900006483e121bc
IRS-2018-0025-7765,IRS,IRS-2018-0025,Contributions in Exchange for State or Local Tax Credits; Correction,Rule,Correction,2019-08-02T04:00:00Z,2019,8,2019-08-02T04:00:00Z,,2019-08-07T15:36:28Z,2019-16496,0,0,0900006483de7e37
IRS-2016-0004-0004,IRS,IRS-2016-0004,Allocation of Creditable Foreign Taxes,Rule,Final Rule,2019-07-24T04:00:00Z,2019,7,2019-07-24T04:00:00Z,,2019-07-26T17:31:02Z,2019-15362,0,0,0900006483db03ef
IRS-2016-0004-0005,IRS,IRS-2016-0004,Requirement to Notify the IRS of Intent to Operate as a Section 501(c)(4) Organization,Rule,Final Rule,2019-07-23T04:00:00Z,2019,7,2019-07-23T04:00:00Z,,2019-07-26T17:42:04Z,2019-15614,0,0,0900006483da9f00
IRS-2016-0031-0007,IRS,IRS-2016-0031,Income Inclusion when Lessee Treated as Having Acquired Investment Credit Property,Rule,Final Rule,2019-07-19T04:00:00Z,2019,7,2019-07-19T04:00:00Z,,2019-07-19T16:31:58Z,2019-15497,0,0,0900006483da005a
IRS-2018-0031-0005,IRS,IRS-2018-0031,Regulations Regarding Advance Payments for Goods and Long-Term Contracts,Rule,Final Rule,2019-07-15T04:00:00Z,2019,7,2019-07-15T04:00:00Z,,2019-07-17T16:19:15Z,2019-14947,0,0,0900006483d8bfb6
IRS-2020-0047-0001,IRS,IRS-2020-0047,Organizations under Common Control; Eighty Percent Control Test for a Brother-Sister Controlled Group; Correcting Amendment,Rule,Correction,2019-07-11T04:00:00Z,2019,7,2019-07-11T04:00:00Z,,2024-11-12T23:03:53Z,2019-14424,1,0,0900006483d7d256
IRS-2017-0013-0019,IRS,IRS-2017-0013,"Use of Truncated Taxpayer Identification Numbers on Forms W-2, Wage and Tax Statement, Furnished to Employees",Rule,Final Rule,2019-07-03T04:00:00Z,2019,7,2019-07-03T04:00:00Z,,2019-07-03T18:46:47Z,2019-11500,0,0,0900006483d5b277
IRS-2016-0017-0006,IRS,IRS-2016-0017,Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity,Rule,Final Rule,2019-07-02T04:00:00Z,2019,7,2019-07-02T04:00:00Z,,2019-07-02T18:28:25Z,2019-14121,0,0,0900006483d55e91
IRS-2016-0048-0005,IRS,IRS-2016-0048,Recognition and Deferral of Section 987 Gain or Loss; Correction,Rule,Correction,2019-07-01T04:00:00Z,2019,7,2019-07-01T04:00:00Z,,2019-07-02T18:22:13Z,2019-13615,0,0,0900006483d50f9c
IRS-2018-0030-0005,IRS,IRS-2018-0030,Amount Determined under Section 956 for Corporate United States Shareholders: Correction,Rule,Correction,2019-06-25T04:00:00Z,2019,6,2019-06-25T04:00:00Z,,2019-07-02T18:16:49Z,2019-13489,0,0,0900006483d3e295
IRS-2018-0013-0039,IRS,IRS-2018-0013,Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits,Rule,Final Rule,2019-06-21T04:00:00Z,2019,6,2019-06-21T04:00:00Z,,2019-06-21T17:49:17Z,2019-12437,0,0,0900006483d2f908
IRS-2018-0028-0570,IRS,IRS-2018-0028,Health Reimbursement Arrangements and Other Account-Based Group Health Plans,Rule,Final Rule,2019-06-20T04:00:00Z,2019,6,2019-06-20T04:00:00Z,,2019-06-20T16:32:54Z,2019-12571,0,0,0900006483d2937c
IRS-2019-0018-0003,IRS,IRS-2019-0018,Electing Small Business Trusts with Nonresident Aliens as Potential Current Beneficiaries,Rule,Final Rule,2019-06-18T04:00:00Z,2019,6,2019-06-18T04:00:00Z,,2019-06-18T19:17:57Z,2019-12639,0,0,0900006483d1d6c5
IRS-2019-0027-0001,IRS,IRS-2019-0027,Limitation on Deduction for Dividends Received from Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception,Rule,Final Rule,2019-06-18T04:00:00Z,2019,6,2019-06-18T04:00:00Z,,2019-06-18T19:36:48Z,2019-12442,0,0,0900006483d1d657
IRS-2018-0034-0014,IRS,IRS-2018-0034,Modification of Discounting Rules for Insurance Companies,Rule,Final Rule,2019-06-17T04:00:00Z,2019,6,2019-06-17T04:00:00Z,,2019-06-18T19:13:09Z,2019-12172,0,0,0900006483d16e69
IRS-2018-0025-7764,IRS,IRS-2018-0025,Contributions in Exchange for State or Local Tax Credits,Rule,Final Rule,2019-06-13T04:00:00Z,2019,6,2019-06-13T04:00:00Z,,2019-06-18T19:11:15Z,2019-12418,0,0,0900006483d0daef
IRS-2016-0020-0009,IRS,IRS-2016-0020,Certain Transfers of Property to Regulated Investment Companies and Real Estate Investment Trusts,Rule,Final Rule,2019-06-07T04:00:00Z,2019,6,2019-06-07T04:00:00Z,,2019-06-07T17:06:45Z,2019-11753,0,0,0900006483cf5a1f
IRS-2016-0018-0011,IRS,IRS-2016-0018,Certified Professional Employer Organizations,Rule,Final Rule,2019-05-28T04:00:00Z,2019,5,2019-05-28T04:00:00Z,,2019-05-30T16:57:02Z,2019-10856,0,0,0900006483ccb6fe
IRS-2018-0030-0004,IRS,IRS-2018-0030,Amount Determined Under Section 956 for Corporate United States Shareholders,Rule,Final Rule,2019-05-23T04:00:00Z,2019,5,2019-05-23T04:00:00Z,,2019-05-23T21:59:32Z,2019-10749,0,0,0900006483cbfa05
IRS-2018-0036-0004,IRS,IRS-2018-0036,User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents,Rule,Final Rule,2019-05-13T04:00:00Z,2019,5,2019-05-13T04:00:00Z,,2019-05-14T16:11:22Z,2019-09732,0,0,0900006483c6c73a
IRS-2016-0048-0004,IRS,IRS-2016-0048,Recognition and Deferral of Section 987 Gain or Loss,Rule,Final Rule,2019-05-13T04:00:00Z,2019,5,2019-05-13T04:00:00Z,,2019-05-14T16:04:47Z,2019-09552,0,0,0900006483c6c529
IRS-2016-0037-0009,IRS,IRS-2016-0037,Guidance Under Section 851 Relating to Investments in Stock and Securities; Correction,Rule,Correction,2019-04-24T04:00:00Z,2019,4,2019-04-24T04:00:00Z,,2019-04-30T13:22:11Z,2019-08285,0,0,0900006483be9a72
IRS-2019-0009-0016,IRS,IRS-2019-0009,Qualified Business Income Deduction; Correction,Rule,Correction,2019-04-17T04:00:00Z,2019,4,2019-04-17T04:00:00Z,,2019-04-18T14:18:33Z,2019-07652,0,0,0900006483bb2f54
IRS-2019-0009-0015,IRS,IRS-2019-0009,Qualified Business Income Deduction; Correction,Rule,Correction,2019-04-17T04:00:00Z,2019,4,2019-04-17T04:00:00Z,,2019-04-18T14:17:03Z,2019-07651,0,0,0900006483bb283d
IRS-2018-0019-0192,IRS,IRS-2018-0019,Regulations Regarding the Transition Tax under Section 965 and Related Provisions; Correction,Rule,Correction,2019-04-10T04:00:00Z,2019,4,2019-04-10T04:00:00Z,,2019-04-10T19:15:22Z,2019-07012,0,0,0900006483b7d162
IRS-2018-0019-0193,IRS,IRS-2018-0019,Regulations Regarding the Transition Tax under Section 965 and Related Provisions; Correction,Rule,Correction,2019-04-10T04:00:00Z,2019,4,2019-04-10T04:00:00Z,,2019-04-10T19:17:31Z,2019-07018,0,0,0900006483b7d202
IRS-2018-0033-0004,IRS,IRS-2018-0033,Regulations To Prescribe Return and Time for Filing for Payment of Taxes and to Update the Abatement Rules for Taxes,Rule,Final Rule,2019-04-09T04:00:00Z,2019,4,2019-04-09T04:00:00Z,,2019-04-10T19:10:03Z,2019-07010,0,0,0900006483b78106
IRS-2016-0051-0004,IRS,IRS-2016-0051,Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities,Rule,Final Rule,2019-04-09T04:00:00Z,2019,4,2019-04-09T04:00:00Z,,2019-04-12T19:13:11Z,2019-07043,0,0,0900006483b78058
IRS-2018-0012-0006,IRS,IRS-2018-0012,Arbitrage Investment Restrictions on Tax-Exempt Bonds,Rule,Final Rule,2019-04-09T04:00:00Z,2019,4,2019-04-09T04:00:00Z,,2019-04-10T19:05:28Z,2019-06937,0,0,0900006483b78017
IRS-2015-0005-0004,IRS,IRS-2015-0005,Determination of Adjusted Applicable Federal Rates Under Section 1288 and the Adjusted Federal Long-term Rate Under Section 382; CFR Correction,Rule,Correction,2019-04-05T04:00:00Z,2019,4,2019-04-05T04:00:00Z,,2020-11-30T00:46:26Z,2019-06831,0,0,0900006483b692ce
IRS-2017-0001-0009,IRS,IRS-2017-0001,Verification and Certification Requirements for Certain Entities and Reporting by Foreign Financial Institutions,Rule,Correction,2019-04-04T04:00:00Z,2019,4,2019-04-04T04:00:00Z,,2019-04-05T20:40:00Z,C1-2019-05527,0,0,0900006483b631ac
IRS-2012-0049-0092,IRS,IRS-2012-0049,Net Investment Income Tax; CFR Correction,Rule,Correction,2019-03-29T04:00:00Z,2019,3,2019-03-29T04:00:00Z,,2019-08-29T12:04:29Z,2019-06256,0,0,0900006483b45e8b
IRS-2015-0043-0003,IRS,IRS-2015-0043,Reportable Transactions Penalties,Rule,Final Rule,2019-03-26T04:00:00Z,2019,3,2019-03-26T04:00:00Z,,2019-03-27T19:45:57Z,2019-05546,0,0,0900006483b2e3e3
IRS-2017-0001-0008,IRS,IRS-2017-0001,Verification and Certification Requirements for Certain Entities and Reporting by Foreign Financial Institutions,Rule,Final Rule,2019-03-25T04:00:00Z,2019,3,2019-03-25T04:00:00Z,,2019-03-27T16:50:06Z,2019-05527,0,0,0900006483b24c07
IRS-2016-0037-0008,IRS,IRS-2016-0037,Guidance under Section 851 Relating to Investments in Stock and Securities,Rule,Final Rule,2019-03-19T04:00:00Z,2019,3,2019-03-19T04:00:00Z,,2019-03-20T14:55:56Z,2019-05130,0,0,0900006483aff175
IRS-2016-0031-0006,IRS,IRS-2016-0031,Eliminating Unnecessary Tax Regulations,Rule,Final Rule,2019-03-14T04:00:00Z,2019,3,2019-03-14T04:00:00Z,,2019-03-14T19:08:09Z,2019-03474,0,0,0900006483ade97f
IRS-2016-0011-0006,IRS,IRS-2016-0011,Utility Allowance Submetering,Rule,Final Rule,2019-03-04T05:00:00Z,2019,3,2019-03-04T05:00:00Z,,2019-03-06T15:55:24Z,2019-03827,0,0,0900006483abaddb
IRS-2018-0020-0011,IRS,IRS-2018-0020,Centralized Partnership Audit Regime,Rule,Final Rule,2019-02-27T05:00:00Z,2019,2,2019-02-27T05:00:00Z,,2019-02-27T19:11:27Z,2018-28140,0,0,0900006483aab982
IRS-2015-0019-0006,IRS,IRS-2015-0019,Low-Income Housing Credit Compliance-Monitoring Regulations,Rule,Final Rule,2019-02-26T05:00:00Z,2019,2,2019-02-26T05:00:00Z,,2019-02-26T17:46:43Z,2019-03388,0,0,0900006483aa7024
IRS-2019-0009-0001,IRS,IRS-2019-0009,Qualified Business Income Deduction,Rule,Final Rule,2019-02-08T05:00:00Z,2019,2,2019-02-08T05:00:00Z,2019-04-10T03:59:59Z,2024-11-12T22:54:59Z,2019-01025,1,0,0900006483a55ebf
IRS-2018-0019-0191,IRS,IRS-2018-0019,Regulations Regarding the Transition Tax Under Section 965 and Related Provisions,Rule,Final Rule,2019-02-05T05:00:00Z,2019,2,2019-02-05T05:00:00Z,,2019-02-07T15:33:47Z,2019-00265,0,0,0900006483a3e9b8