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withdrawn,object_id IRS-2019-0057-0017,IRS,IRS-2019-0057,"Certain Employee Remuneration in Excess of $1,000,000 under the Internal Revenue Code",Rule,Final Rule,2020-12-30T05:00:00Z,2020,12,2020-12-30T05:00:00Z,,2020-12-31T17:51:58Z,2020-28484,0,0,09000064849d1d1e IRS-2019-0058-0003,IRS,IRS-2019-0058,Misdirected Direct Deposit Refunds,Rule,Final Rule,2020-12-22T05:00:00Z,2020,12,2020-12-22T05:00:00Z,,2020-12-28T19:56:09Z,2020-28167,0,0,09000064849b6b2e IRS-2020-0002-0019,IRS,IRS-2020-0002,Meals and Entertainment Expenses; Correction,Rule,Correction,2020-12-18T05:00:00Z,2020,12,2020-12-18T05:00:00Z,,2020-12-18T13:36:50Z,2020-26860,0,0,09000064849a75bf IRS-2020-0019-0017,IRS,IRS-2020-0019,"Qualified Transportation Fringe, Transportation and Commuting Expenses",Rule,Final Rule,2020-12-16T05:00:00Z,2020,12,2020-12-16T05:00:00Z,,2020-12-16T13:40:15Z,2020-27505,0,0,09000064849a1ae1 IRS-2020-0023-0002,IRS,IRS-2020-0023,Grandfathered Group Health Plans and Grandfathered Group Health Insurance Coverage,Rule,Final Rule,2020-12-15T05:00:00Z,2020,12,2020-12-15T05:00:00Z,,2020-12-15T14:19:40Z,2020-27498,0,0,090000648499f270 IRS-2020-0024-0022,IRS,IRS-2020-0024,Guidance: Income Subject to a High Rate of Foreign Tax; Correcting Amendment,Rule,Correction,2020-12-11T05:00:00Z,2020,12,2020-12-11T05:00:00Z,,2020-12-15T14:34:07Z,2020-25371,0,0,0900006484998045 IRS-2019-0059-0008,IRS,IRS-2019-0059,Source of Income From Certain Sales of Personal Property,Rule,Final Rule,2020-12-11T05:00:00Z,2020,12,2020-12-11T05:00:00Z,,2020-12-15T14:44:12Z,2020-21817,0,0,0900006484997eda IRS-2020-0024-0021,IRS,IRS-2020-0024,Guidance: Income Subject to a High Rate of Foreign Tax; Correction,Rule,Correction,2020-12-11T05:00:00Z,2020,12,2020-12-11T05:00:00Z,,2020-12-15T14:26:16Z,2020-25374,0,0,0900006484998661 IRS-2020-0006-0021,IRS,IRS-2020-0006,Unrelated Business Taxable Income Separately Computed for Each Trade or Business,Rule,Final Rule,2020-12-02T05:00:00Z,2020,12,2020-12-02T05:00:00Z,,2020-12-02T13:03:18Z,2020-25954,0,0,09000064849814ca IRS-2020-0018-0023,IRS,IRS-2020-0018,Statutory Limitations on Like-Kind Exchanges,Rule,Final Rule,2020-12-02T05:00:00Z,2020,12,2020-12-02T05:00:00Z,,2020-12-02T13:17:10Z,2020-26313,0,0,090000648498144b IRS-2020-0011-0003,IRS,IRS-2020-0011,Guidance Clarifying Premium Tax Credit Unaffected by Suspension of Personal Exemption Deduction,Rule,Final Rule,2020-12-01T05:00:00Z,2020,12,2020-12-01T05:00:00Z,,2020-12-01T18:06:45Z,2020-26200,0,0,090000648497f744 IRS-2020-0033-0003,IRS,IRS-2020-0033,Coordination of Extraordinary Disposition and Disqualified Basis Rules,Rule,Final Rule,2020-12-01T05:00:00Z,2020,12,2020-12-01T05:00:00Z,,2020-12-01T18:13:59Z,2020-26074,0,0,090000648497f58a IRS-2019-0023-0027,IRS,IRS-2019-0023,Withholding of Tax and Information Reporting With Respect to Interests in Partnerships Engaged in a United States Trade or Business,Rule,Final Rule,2020-11-30T05:00:00Z,2020,11,2020-11-30T05:00:00Z,,2020-12-01T18:36:09Z,2020-22619,0,0,090000648497c31c IRS-2015-0030-0227,IRS,IRS-2015-0030,Guidance under Section 529A: Qualified Achieving a Better Life Experience Programs,Rule,Final Rule,2020-11-19T05:00:00Z,2020,11,2020-11-19T05:00:00Z,,2020-12-01T18:47:29Z,2020-22144,0,0,09000064849680c7 IRS-2019-0027-0024,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,2020-11-16T05:00:00Z,2020,11,2020-11-16T05:00:00Z,,2020-12-01T18:54:52Z,2020-24092,0,0,0900006484960454 IRS-2019-0027-0025,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,2020-11-13T05:00:00Z,2020,11,2020-11-13T05:00:00Z,,2020-12-01T19:02:37Z,2020-23632,0,0,090000648495bc37 IRS-2020-0040-0003,IRS,IRS-2020-0040,"Guidance: Allocation and Apportionment of Deductions and Foreign Taxes, Foreign Tax Redeterminations, Foreign Tax Credit Disallowance, Consolidated Groups, Hybrid Arrangements and Certain Payments",Rule,Final Rule,2020-11-12T05:00:00Z,2020,11,2020-11-12T05:00:00Z,,2020-12-01T19:12:59Z,2020-21819,0,0,0900006484959889 IRS-2020-0044-0001,IRS,IRS-2020-0044,Transparency in Pricing,Rule,Final Rule,2020-11-12T05:00:00Z,2020,11,2020-11-12T05:00:00Z,,2020-12-01T19:30:39Z,2020-24591,0,0,0900006484959888 IRS-2019-0050-0057,IRS,IRS-2019-0050,Updated Life Expectancy and Distribution Period Tables Used for Purposes of Determining Minimum Required Distributions,Rule,Final Rule,2020-11-12T05:00:00Z,2020,11,2020-11-12T05:00:00Z,,2020-12-01T19:33:49Z,2020-24723,0,0,09000064849596b0 IRS-2019-0041-0008,IRS,IRS-2019-0041,Additional First Year Depreciation Deduction,Rule,Final Rule,2020-11-10T05:00:00Z,2020,11,2020-11-10T05:00:00Z,,2020-11-12T20:23:35Z,2020-21112,0,0,0900006484956917 IRS-2020-0039-0002,IRS,IRS-2020-0039,Additional Policy and Regulatory Revisions in Response to the COVID-19 Public Health Emergency,Rule,Final Rule with Request for Comments,2020-11-06T05:00:00Z,2020,11,2020-11-06T05:00:00Z,,2020-11-10T18:15:45Z,2020-24332,0,0,0900006484950a61 IRS-2019-0003-0004,IRS,IRS-2019-0003,Gain or Loss of Foreign Persons from Sale or Exchange of Certain Partnership Interests,Rule,Final Rule,2020-11-06T05:00:00Z,2020,11,2020-11-06T05:00:00Z,,2020-11-10T17:55:53Z,2020-21165,0,0,090000648495096b IRS-2019-0012-0056,IRS,IRS-2019-0012,Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income; Correction,Rule,Correction,2020-11-03T05:00:00Z,2020,11,2020-11-03T05:00:00Z,,2020-11-05T19:35:35Z,2020-22996,0,0,09000064849483bc IRS-2019-0012-0055,IRS,IRS-2019-0012,Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income: Correcting Amendments,Rule,Correction,2020-10-28T04:00:00Z,2020,10,2020-10-28T04:00:00Z,,2020-10-28T13:05:34Z,2020-21175,0,0,090000648493940e IRS-2020-0020-0011,IRS,IRS-2020-0020,Consolidated Net Operating Losses,Rule,Final Rule,2020-10-27T04:00:00Z,2020,10,2020-10-27T04:00:00Z,,2020-10-28T13:00:39Z,2020-22974,0,0,0900006484936997 IRS-2019-0049-0019,IRS,IRS-2019-0049,Eligible Terminated S Corporations,Rule,Final Rule,2020-10-20T04:00:00Z,2020,10,2020-10-20T04:00:00Z,,2020-10-20T16:22:33Z,2020-21144,0,0,090000648491a511 IRS-2020-0007-0014,IRS,IRS-2020-0007,Effect of Section 67(g) on Trusts and Estates,Rule,Final Rule,2020-10-19T04:00:00Z,2020,10,2020-10-19T04:00:00Z,,2020-10-20T11:34:43Z,2020-21162,0,0,0900006484916cbd IRS-2019-0033-0020,IRS,IRS-2019-0033,Guidance on the Determination of the Section 4968 Excise Tax Applicable to Certain Colleges and Universities,Rule,Final Rule,2020-10-15T04:00:00Z,2020,10,2020-10-15T04:00:00Z,,2020-10-15T20:08:21Z,2020-20933,0,0,090000648490ff28 IRS-2020-0003-0009,IRS,IRS-2020-0003,Computation and Reporting of Reserves for Life Insurance Companies,Rule,Final Rule,2020-10-13T04:00:00Z,2020,10,2020-10-13T04:00:00Z,,2020-10-13T17:15:54Z,2020-20144,0,0,09000064848f6ed2 IRS-2020-0014-0005,IRS,IRS-2020-0014,Dependent Defined,Rule,Final Rule,2020-10-13T04:00:00Z,2020,10,2020-10-13T04:00:00Z,,2020-10-13T17:13:08Z,2020-20746,0,0,09000064848f6ed1 IRS-2019-0054-0015,IRS,IRS-2019-0054,Base Erosion and Anti-Abuse Tax,Rule,Final Rule,2020-10-09T04:00:00Z,2020,10,2020-10-09T04:00:00Z,,2020-10-13T16:42:51Z,2020-19959,0,0,09000064848f1665 IRS-2020-0002-0018,IRS,IRS-2020-0002,Meals and Entertainment Expenses under Section 274,Rule,Final Rule,2020-10-09T04:00:00Z,2020,10,2020-10-09T04:00:00Z,,2020-10-13T16:38:26Z,2020-21990,0,0,09000064848f078f IRS-2019-0029-0035,IRS,IRS-2019-0029,Guidance: Income Subject to a High Rate of Foreign Tax;Correcting Amendment,Rule,Correction,2020-10-09T04:00:00Z,2020,10,2020-10-09T04:00:00Z,,2020-10-13T16:40:42Z,2020-20419,0,0,09000064848f07f4 IRS-2020-0001-0009,IRS,IRS-2020-0001,Income Tax Withholding from Wages,Rule,Final Rule,2020-10-06T04:00:00Z,2020,10,2020-10-06T04:00:00Z,,2020-10-09T11:32:43Z,2020-22071,0,0,09000064848dc25e IRS-2020-0012-0006,IRS,IRS-2020-0012,Income Tax Withholding on Certain Periodic Retirement and Annuity Payments Under Section 3405(a),Rule,Final Rule,2020-10-01T04:00:00Z,2020,10,2020-10-01T04:00:00Z,,2020-10-02T13:00:20Z,2020-21777,0,0,09000064848abc13 IRS-2019-0012-0053,IRS,IRS-2019-0012,Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income; Correcting Amendment,Rule,Correction,2020-09-29T04:00:00Z,2020,9,2020-09-29T04:00:00Z,,2020-10-02T12:59:09Z,2020-19333,0,0,09000064848988c6 IRS-2019-0027-0023,IRS,IRS-2019-0027,Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception,Rule,Correction,2020-09-25T04:00:00Z,2020,9,2020-09-25T04:00:00Z,,2020-10-02T12:57:19Z,C1-2020-18543,0,0,0900006484879091 IRS-2019-0043-0007,IRS,IRS-2019-0043,Ownership Attribution under Section 958 including for Purposes of Determining Status as Controlled Foreign Corporation or United States Shareholder,Rule,Final Rule,2020-09-22T04:00:00Z,2020,9,2020-09-22T04:00:00Z,,2020-09-22T17:31:19Z,2020-17549,0,0,090000648486e6d5 IRS-2020-0010-0005,IRS,IRS-2020-0010,Rehabilitation Credit Allocated Over a 5-Year Period,Rule,Final Rule,2020-09-18T04:00:00Z,2020,9,2020-09-18T04:00:00Z,,2020-09-22T17:25:51Z,2020-20671,0,0,0900006484864944 IRS-2019-0004-0125,IRS,IRS-2019-0004,Limitation on Deduction for Business Interest Expense,Rule,Final Rule,2020-09-14T04:00:00Z,2020,9,2020-09-14T04:00:00Z,,2020-09-14T14:35:19Z,2020-16531,0,0,0900006484856951 IRS-2016-0054-0015,IRS,IRS-2016-0054,Nuclear Decommissioning Funds,Rule,Final Rule,2020-09-04T04:00:00Z,2020,9,2020-09-04T04:00:00Z,,2020-09-08T16:09:23Z,2020-16955,0,0,09000064848447b7 IRS-2020-0020-0010,IRS,IRS-2020-0020,Carryback of Consolidated Net Operating Losses,Rule,Correction,2020-08-28T04:00:00Z,2020,8,2020-08-28T04:00:00Z,,2020-09-08T16:03:04Z,2020-16985,0,0,09000064848275d8 IRS-2019-0027-0022,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,2020-08-27T04:00:00Z,2020,8,2020-08-27T04:00:00Z,,2020-09-01T11:50:01Z,2020-18543,0,0,0900006484823c42 IRS-2008-0092-0007,IRS,IRS-2008-0092,Certain Outbound Property Transfers by Domestic Corporations: Certain Stock Distributions by Domestic Corporations; Correcting Amendment,Rule,Correction,2020-08-20T04:00:00Z,2020,8,2020-08-20T04:00:00Z,,2020-09-01T11:47:22Z,2020-16354,0,0,0900006484813f02 IRS_FRDOC_0001-1903,IRS,IRS_FRDOC_0001,Base Erosion and Anti-Abuse Tax; Correcting Amendment,Rule,,2020-08-14T04:00:00Z,2020,8,2020-08-14T04:00:00Z,,2020-08-14T11:50:23Z,2020-16383,0,0,09000064847ffe95 IRS_FRDOC_0001-1901,IRS,IRS_FRDOC_0001,Rules Regarding Certain Hybrid Arrangements; Correcting Amendment,Rule,,2020-08-12T04:00:00Z,2020,8,2020-08-12T04:00:00Z,,2020-08-12T11:59:41Z,2020-15842,0,0,09000064847f490b IRS-2019-0056-0047,IRS,IRS-2019-0056,Treatment of Payments to Charitable Entities in Return for Consideration,Rule,Final Rule,2020-08-11T04:00:00Z,2020,8,2020-08-11T04:00:00Z,,2020-08-11T22:06:20Z,2020-17393,0,0,09000064847f06fd IRS-2019-0005-0014,IRS,IRS-2019-0005,Certain Hybrid Arrangements; Correction,Rule,Correction,2020-08-04T04:00:00Z,2020,8,2020-08-04T04:00:00Z,,2020-08-05T19:13:26Z,2020-15940,0,0,09000064847d2467 IRS-2020-0025-0001,IRS,IRS-2020-0025,Recapture of Excess Employment Tax Credits Under the Families First Act and the CARES Act (Temporary regulation),Rule,Temporary Rule,2020-07-29T04:00:00Z,2020,7,2020-07-29T04:00:00Z,,2020-08-12T10:58:13Z,2020-16302,0,0,09000064847b3545 IRS-2019-0029-0034,IRS,IRS-2019-0029,Income Subject to a High Rate of Foreign Tax; Guidance,Rule,Final Rule,2020-07-23T04:00:00Z,2020,7,2020-07-23T04:00:00Z,,2020-07-24T12:53:48Z,2020-15351,0,0,09000064847996cb IRS-2020-0005-0023,IRS,IRS-2020-0005,Preparer Tax Identification Number User Fee Update,Rule,Final Rule,2020-07-17T04:00:00Z,2020,7,2020-07-17T04:00:00Z,,2020-07-17T12:58:19Z,2020-15446,0,0,090000648477e566 IRS-2019-0012-0052,IRS,IRS-2019-0012,Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income,Rule,Final Rule,2020-07-15T04:00:00Z,2020,7,2020-07-15T04:00:00Z,,2020-07-17T12:47:34Z,2020-14649,0,0,09000064847639a0 IRS-2020-0020-0002,IRS,IRS-2020-0020,Carryback of Consolidated Net Operating Losses,Rule,Temporary Rule,2020-07-08T04:00:00Z,2020,7,2020-07-08T04:00:00Z,,2020-07-17T12:32:07Z,2020-14426,0,0,0900006484731168 IRS-2019-0009-0020,IRS,IRS-2019-0009,Qualified Business Income Deduction,Rule,Final Rule,2020-06-25T04:00:00Z,2020,6,2020-06-25T04:00:00Z,,2020-06-25T16:00:31Z,2020-11832,0,0,0900006484709fac IRS-2008-0041-0003,IRS,IRS-2008-0041,Special Rules To Reduce Section 1446 Withholding; Correcting Amendment,Rule,Correction,2020-06-11T04:00:00Z,2020,6,2020-06-11T04:00:00Z,,2020-06-16T19:14:26Z,2020-11111,0,0,09000064846e13d9 IRS-2019-0039-8391,IRS,IRS-2019-0039,Guidance Under Section 6033 Regarding the Reporting Requirements of Exempt Organizations,Rule,Final Rule,2020-05-28T04:00:00Z,2020,5,2020-05-28T04:00:00Z,,2020-05-28T16:22:21Z,2020-11465,0,0,09000064846b6f82 IRS-2018-0040-0051,IRS,IRS-2018-0040,"Foreign Tax Credit Guidance Related to the Tax Cuts and Jobs Act, Overall Foreign Loss Recapture, and Foreign Tax Redeterminations; Correcting Amendment",Rule,Correction,2020-05-15T04:00:00Z,2020,5,2020-05-15T04:00:00Z,,2020-12-02T13:26:21Z,2020-08995,0,0,0900006484603728 IRS-2016-0040-0003,IRS,IRS-2016-0040,The Treatment of Certain Interests in Corporations as Stock or Indebtedness,Rule,Final Rule,2020-05-14T04:00:00Z,2020,5,2020-05-14T04:00:00Z,,2020-05-15T19:51:10Z,2020-08096,0,0,09000064845f4fed IRS-2014-0001-0014,IRS,IRS-2014-0001,Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies; Correcting Amendment,Rule,Correction,2020-05-06T04:00:00Z,2020,5,2020-05-06T04:00:00Z,,2020-05-08T13:41:28Z,2020-08113,0,0,0900006484565106 IRS-2020-0043-0001,IRS,IRS-2020-0043,"Extension of Certain Timeframes for Employee Benefit Plans, Participants, and Beneficiaries Affected by the COVID-19 Outbreak",Rule,Temporary Rule,2020-05-04T04:00:00Z,2020,5,2020-05-04T04:00:00Z,,2020-12-01T18:29:27Z,2020-09399,0,0,090000648454ff32 IRS-2019-0005-0013,IRS,IRS-2019-0005,Rules Regarding Certain Hybrid Arrangements,Rule,Final Rule,2020-04-08T04:00:00Z,2020,4,2020-04-08T04:00:00Z,,2020-04-08T18:38:06Z,2020-05924,0,0,09000064844922c4 IRS-2019-0022-0144,IRS,IRS-2019-0022,Investing in Qualified Opportunity Funds; Correcting Amendments,Rule,Correction,2020-04-06T04:00:00Z,2020,4,2020-04-06T04:00:00Z,,2020-04-08T17:55:45Z,2020-07013,0,0,090000648448a3ef IRS-2016-0047-0004,IRS,IRS-2016-0047,Covered Asset Acquisitions,Rule,Final Rule,2020-03-23T04:00:00Z,2020,3,2020-03-23T04:00:00Z,,2020-03-30T16:18:11Z,2020-05551,0,0,090000648445ef1a IRS-2011-0044-0034,IRS,IRS-2011-0044,Regulations Enabling Elections for Certain Transactions Under Section 336(e); CFR Correction,Rule,Correction,2020-03-20T04:00:00Z,2020,3,2020-03-20T04:00:00Z,,2020-12-01T19:45:30Z,2020-05997,0,0,090000648445a171 IRS-2016-0053-0006,IRS,IRS-2016-0053,"Guidance Under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance Under Section 355(f); Correcting Amendment",Rule,Correction,2020-03-17T04:00:00Z,2020,3,2020-03-17T04:00:00Z,,2020-03-18T13:53:08Z,2020-05040,0,0,090000648444c0a7 IRS-2016-0053-0005,IRS,IRS-2016-0053,"Guidance Under Section 355(e) Regarding Predecessors, Successors, and Limitation on Gain Recognition; Guidance Under Section 355(f); Correction",Rule,Correction,2020-03-17T04:00:00Z,2020,3,2020-03-17T04:00:00Z,,2020-03-18T13:51:30Z,2020-05041,0,0,090000648444c09e IRS-2016-0038-0007,IRS,IRS-2016-0038,User Fees for Offers in Compromise,Rule,Final Rule,2020-03-13T04:00:00Z,2020,3,2020-03-13T04:00:00Z,,2020-03-16T12:15:54Z,2020-05115,0,0,0900006484441d05 IRS-2011-0050-0006,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; Correcting Amendment,Rule,Correction,2020-03-09T04:00:00Z,2020,3,2020-03-09T04:00:00Z,,2020-03-16T12:19:05Z,2020-04485,0,0,0900006484409284 IRS-2017-0002-0014,IRS,IRS-2017-0002,Regulations Relating to Withholding and Reporting Tax on Certain U.S. Source Income Paid to Foreign Persons; Correcting Amendment,Rule,Correction,2020-03-06T05:00:00Z,2020,3,2020-03-06T05:00:00Z,,2020-12-02T14:36:16Z,2020-04113,0,0,09000064843f99a6 IRS-2019-0054-0012,IRS,IRS-2019-0054,Base Erosion and Anti-Abuse Tax; Correction,Rule,Correction,2020-02-28T05:00:00Z,2020,2,2020-02-28T05:00:00Z,,2020-02-28T15:06:08Z,2020-03277,0,0,09000064843c51b2 IRS-2019-0054-0011,IRS,IRS-2019-0054,Base Erosion and Anti-Abuse Tax; Correcting Amendment,Rule,Correction,2020-02-19T05:00:00Z,2020,2,2020-02-19T05:00:00Z,,2020-02-21T18:44:25Z,2020-02652,0,0,090000648438685c IRS-2017-0005-0007,IRS,IRS-2017-0005,Transfers of Certain Property by U.S. Persons to Partnerships With Related Foreign Partners; Correction,Rule,Correction,2020-02-18T05:00:00Z,2020,2,2020-02-18T05:00:00Z,,2020-02-18T18:22:33Z,2020-02654,0,0,090000648437b95b IRS-2017-0005-0006,IRS,IRS-2017-0005,Transfers of Certain Property by U.S. Persons to Partnerships With Related Foreign Partners; Correction,Rule,Correction,2020-02-18T05:00:00Z,2020,2,2020-02-18T05:00:00Z,,2020-02-18T18:14:25Z,2020-02653,0,0,090000648437b3a2 IRS-2018-0037-0020,IRS,IRS-2018-0037,Estate and Gift Taxes; Difference in the Basic Exclusion Amount: Correcting Amendment,Rule,Correction,2020-02-06T05:00:00Z,2020,2,2020-02-06T05:00:00Z,,2020-02-07T14:41:53Z,2020-01392,0,0,0900006484333920 IRS-2019-0036-0002,IRS,IRS-2019-0036,Determination of the Maximum Value of a Vehicle for Use with the Fleet-Average and Vehicle Cents-Per-Mile Valuation Rules,Rule,Final Rule,2020-02-05T05:00:00Z,2020,2,2020-02-05T05:00:00Z,,2020-02-07T14:35:38Z,2020-02158,0,0,090000648432b960 IRS-2017-0010-0003,IRS,IRS-2017-0010,Return Due Date and Extended Due Date Changes,Rule,Final Rule,2020-01-30T05:00:00Z,2020,1,2020-01-30T05:00:00Z,,2020-02-03T19:52:50Z,2020-00467,0,0,090000648430aad1 IRS-2017-0005-0005,IRS,IRS-2017-0005,Transfers of Certain Property by U.S. Persons to Partnerships with Related Foreign Partners,Rule,Final Rule,2020-01-23T05:00:00Z,2020,1,2020-01-23T05:00:00Z,,2020-01-23T14:31:59Z,2020-00383,0,0,09000064842de6d6 IRS-2019-0022-0142,IRS,IRS-2019-0022,Investing in Qualified Opportunity Funds,Rule,Final Rule,2020-01-13T05:00:00Z,2020,1,2020-01-13T05:00:00Z,,2020-01-16T19:00:17Z,2019-27846,0,0,090000648429180f IRS-2017-0002-0013,IRS,IRS-2017-0002,Regulations Relating to Withholding and Reporting Tax on Certain U.S. Source Income Paid to Foreign Persons,Rule,Final Rule,2020-01-02T05:00:00Z,2020,1,2020-01-02T05:00:00Z,,2020-01-10T16:28:00Z,2019-27979,0,0,090000648426358c