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withdrawn,object_id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-2021-0007-0002,IRS,IRS-2021-0007,Prescription Drug and Health Care Spending,Rule,Final Rule with Request for Comments,2021-12-02T05:00:00Z,2021,12,2021-12-02T05:00:00Z,2021-11-24T04:59:59Z,2024-11-07T00:34:48Z,2021-25183,1,0,0900006484e88b64
IRS-2021-0001-0010,IRS,IRS-2021-0001,User Fee for Estate Tax Closing Letter; Correction,Rule,Correction,2021-11-23T05:00:00Z,2021,11,2021-11-23T05:00:00Z,,2021-11-23T20:47:08Z,2021-22780,0,0,0900006484dca8dd
IRS-2021-0015-0001,IRS,IRS-2021-0015,Requirements Related to Surprise Billing; Part II,Rule,Final Rule with Request for Comments,2021-10-07T04:00:00Z,2021,10,2021-10-07T04:00:00Z,2021-10-08T03:59:59Z,2021-10-08T12:39:08Z,2021-21441,0,0,0900006484dbdb20
IRS-2019-0055-0055,IRS,IRS-2019-0055,"Guidance: Allocation and Apportionment of Deductions and Foreign Taxes, Foreign Tax Redeterminations, Foreign Tax Credit Disallowance Under Section 965(g), Consolidated Groups, Hybrid Arrangements and Certain Payments Under Section 951A; Correction",Rule,Correction,2021-10-01T04:00:00Z,2021,10,2021-10-01T04:00:00Z,,2021-10-07T14:09:04Z,2021-21175,0,0,0900006484db6266
IRS-2021-0001-0009,IRS,IRS-2021-0001,User Fee for Estate Tax Closing Letter,Rule,Final Rule,2021-09-28T04:00:00Z,2021,9,2021-09-28T04:00:00Z,,2021-09-29T14:03:34Z,2021-21029,0,0,0900006484dae0e7
IRS-2021-0003-0014,IRS,IRS-2021-0003,Guidance on the Treatment of Qualified Improvement Property; and Related to the Foreign Tax Credit,Rule,Final Rule,2021-09-24T04:00:00Z,2021,9,2021-09-24T04:00:00Z,,2021-09-24T17:09:21Z,2021-20615,0,0,0900006484da6c0d
IRS-2019-0017-0003,IRS,IRS-2019-0017,Treatment of Distributions of Property from a Corporation to a Shareholder,Rule,Final Rule,2021-09-22T04:00:00Z,2021,9,2021-09-22T04:00:00Z,,2021-09-22T16:55:31Z,2021-19980,0,0,0900006484d9b9cb
IRS-2021-0012-0002,IRS,IRS-2021-0012,Recapture of Excess Employment Tax Credits under the American Relief Plan Act,Rule,Temporary Rule,2021-09-10T04:00:00Z,2021,9,2021-09-10T04:00:00Z,,2021-09-10T12:25:47Z,2021-19524,0,0,0900006484d6bd31
IRS-2018-0008-0019,IRS,IRS-2018-0008,Certain Non-Government Persons Not Authorized to Participate in Examinations of Books and Witnesses as a Section 6103(n) Contractor,Rule,Final Rule,2021-09-07T04:00:00Z,2021,9,2021-09-07T04:00:00Z,,2021-09-09T13:42:57Z,2021-19225,0,0,0900006484d5666f
IRS-2019-0022-0146,IRS,IRS-2019-0022,Investing in Qualified Opportunity Funds; Correction,Rule,Correction,2021-08-05T04:00:00Z,2021,8,2021-08-05T04:00:00Z,,2021-08-12T14:10:16Z,2021-16664,0,0,0900006484c2aa7e
IRS-2019-0022-0147,IRS,IRS-2019-0022,Investing in Qualified Opportunity Funds; Correcting Amendment,Rule,Correction,2021-08-05T04:00:00Z,2021,8,2021-08-05T04:00:00Z,,2021-08-12T14:13:41Z,2021-16663,0,0,0900006484c2ab72
IRS-2021-0008-0002,IRS,IRS-2021-0008,Requirements Related to Surprise Billing; Part I,Rule,Final Rule with Request for Comments,2021-07-13T04:00:00Z,2021,7,2021-07-13T04:00:00Z,2021-07-13T03:59:59Z,2021-07-13T13:53:19Z,2021-14379,0,0,0900006484be7e09
IRS-2020-0028-0015,IRS,IRS-2020-0028,Small Business Taxpayer Exceptions; Correction,Rule,Correction,2021-06-17T04:00:00Z,2021,6,2021-06-17T04:00:00Z,,2021-06-28T19:08:29Z,2021-12550,0,0,0900006484b8fd06
IRS-2021-0002-0011,IRS,IRS-2021-0002,Mandatory 60-Day Postponement of Certain Tax-Related Deadlines by Reason of a Federally Declared Disaster,Rule,Final Rule,2021-06-11T04:00:00Z,2021,6,2021-06-11T04:00:00Z,,2021-06-14T15:26:32Z,2021-12311,0,0,0900006484b6bd9e
IRS-2020-0017-0018,IRS,IRS-2020-0017,Tax on Excess Tax-Exempt Organization Executive Compensation; Correction,Rule,Correction,2021-05-05T04:00:00Z,2021,5,2021-05-05T04:00:00Z,,2021-05-05T18:51:20Z,2021-09425,0,0,0900006484ace0bd
IRS-2020-0019-0019,IRS,IRS-2020-0019,"Qualified Transportation Fringe, Transportation and Commuting Expenses; Correction",Rule,Correction,2021-04-28T04:00:00Z,2021,4,2021-04-28T04:00:00Z,,2021-05-05T18:45:30Z,2021-08391,0,0,0900006484aba194
IRS-2020-0019-0018,IRS,IRS-2020-0019,"Qualified Transportation Fringe, Transportation and Commuting Expenses; Correction",Rule,Correction,2021-04-23T04:00:00Z,2021,4,2021-04-23T04:00:00Z,,2021-04-27T18:28:49Z,2021-08392,0,0,0900006484ab410f
IRS-2020-0013-0093,IRS,IRS-2020-0013,Credit for Carbon Oxide Sequestration; Correction,Rule,Correction,2021-03-30T04:00:00Z,2021,3,2021-03-30T04:00:00Z,,2021-04-01T15:05:22Z,2021-05156,0,0,0900006484a86d2b
IRS-2019-0034-0030,IRS,IRS-2019-0034,Guidance: Passive Foreign Investment Companies; Correction,Rule,Correction,2021-03-10T05:00:00Z,2021,3,2021-03-10T05:00:00Z,,2021-03-12T17:02:07Z,2021-04789,0,0,0900006484a65159
IRS-2019-0034-0031,IRS,IRS-2019-0034,Guidance: Passive Foreign Investment Companies; Correction,Rule,Correction,2021-03-10T05:00:00Z,2021,3,2021-03-10T05:00:00Z,,2021-03-12T17:11:05Z,2021-04790,0,0,0900006484a650e5
IRS-2019-0023-0028,IRS,IRS-2019-0023,Withholding of Tax and Information Reporting With Respect to Interests in Partnerships Engaged in a U.S. Trade or Business; Correcting Amendment,Rule,Correction,2021-03-08T05:00:00Z,2021,3,2021-03-08T05:00:00Z,,2021-04-01T15:14:12Z,2021-00504,0,0,0900006484a62496
IRS-2019-0034-0029,IRS,IRS-2019-0034,Guidance on Passive Foreign Investment Companies; Correction,Rule,Correction,2021-03-05T05:00:00Z,2021,3,2021-03-05T05:00:00Z,,2021-03-09T13:07:45Z,2021-04282,0,0,0900006484a605e5
IRS-2020-0018-0024,IRS,IRS-2020-0018,Statutory Limitations on Like-Kind Exchanges; Correction,Rule,Correction,2021-02-22T05:00:00Z,2021,2,2021-02-22T05:00:00Z,,2021-02-25T16:09:52Z,2021-00895,0,0,0900006484a46745
IRS-2020-0006-0023,IRS,IRS-2020-0006,Unrelated Business Taxable Income Separately Computed for Each Trade or Business; Correction,Rule,Correction,2021-02-12T05:00:00Z,2021,2,2021-02-12T05:00:00Z,,2021-02-26T20:35:18Z,2021-00341,0,0,0900006484a34857
IRS-2020-0006-0022,IRS,IRS-2020-0006,Unrelated Business Taxable Income Separately Computed for Each Trade or Business; Correction,Rule,Correction,2021-02-12T05:00:00Z,2021,2,2021-02-12T05:00:00Z,,2021-02-26T20:30:11Z,2021-00342,0,0,0900006484a347b4
IRS-2020-0017-0017,IRS,IRS-2020-0017,Tax on Excess Tax-Exempt Organization Executive Compensation,Rule,Final Rule,2021-01-19T05:00:00Z,2021,1,2021-01-19T05:00:00Z,,2021-01-19T20:02:20Z,2021-00772,0,0,09000064849f85b6
IRS-2020-0030-0020,IRS,IRS-2020-0030,Guidance under Section 1061,Rule,Final Rule,2021-01-19T05:00:00Z,2021,1,2021-01-19T05:00:00Z,,2021-01-19T18:15:53Z,2021-00427,0,0,09000064849f7f94
IRS-2020-0008-0032,IRS,IRS-2020-0008,"Denial of Deduction for Certain Fines, Penalties, and Other Amounts; Related Information Reporting Requirements",Rule,Final Rule,2021-01-19T05:00:00Z,2021,1,2021-01-19T05:00:00Z,,2021-01-19T19:18:07Z,2021-00741,0,0,09000064849f8538
IRS-2020-0035-0024,IRS,IRS-2020-0035,Guidance: Limitation on Deduction for Business Interest Expense,Rule,Final Rule,2021-01-19T05:00:00Z,2021,1,2021-01-19T05:00:00Z,,2021-01-19T19:27:03Z,2021-00150,0,0,09000064849f853c
IRS-2019-0028-0011,IRS,IRS-2019-0028,Section 199A Rules for Cooperatives and their Patrons,Rule,Final Rule,2021-01-19T05:00:00Z,2021,1,2021-01-19T05:00:00Z,,2021-01-19T19:02:11Z,2021-00667,0,0,09000064849f8504
IRS-2020-0026-0005,IRS,IRS-2020-0026,Excise Taxes; Transportation of Persons by Air; Transportation of Property by Air; Aircraft Management Services,Rule,Final Rule,2021-01-19T05:00:00Z,2021,1,2021-01-19T05:00:00Z,,2021-01-19T18:30:17Z,2021-00706,0,0,09000064849f8090
IRS-2020-0013-0091,IRS,IRS-2020-0013,Credit for Carbon Oxide Sequestration,Rule,Final Rule,2021-01-15T05:00:00Z,2021,1,2021-01-15T05:00:00Z,,2021-01-15T20:39:01Z,2021-00302,0,0,09000064849f4828
IRS-2019-0034-0028,IRS,IRS-2019-0034,Guidance: Passive Foreign Investment Companies,Rule,Final Rule,2021-01-15T05:00:00Z,2021,1,2021-01-15T05:00:00Z,,2021-01-15T19:42:47Z,2020-27009,0,0,09000064849f4643
IRS-2019-0037-0015,IRS,IRS-2019-0037,"Taxable Year of Income Inclusion under an Accrual Method of Accounting and Advance Payments for Goods, Services, and Other Items",Rule,Correction,2021-01-14T05:00:00Z,2021,1,2021-01-14T05:00:00Z,,2021-01-15T18:32:40Z,C2-2020-28653,0,0,09000064849f26d6
IRS-2023-0054-0308,IRS,IRS-2023-0054,"Taxable Year of Income Inclusion Under an Accrual Method of Accounting and Advance Payments for Goods, Services, and Other Items",Rule,Correction,2021-01-08T05:00:00Z,2021,1,2021-01-08T05:00:00Z,,2024-02-22T16:23:18Z,C1-2020-28,0,0,09000064849e8b27
IRS-2019-0037-0014,IRS,IRS-2019-0037,"Taxable Year of Income Inclusion Under an Accrual Method of Accounting and Advance Payments for Goods, Services, and Other Items",Rule,Correction,2021-01-08T05:00:00Z,2021,1,2021-01-08T05:00:00Z,,2021-01-15T18:19:38Z,C1-2020-28653,0,0,09000064849e8a42
IRS-2019-0038-0018,IRS,IRS-2019-0038,"Taxable Year of Income Inclusion under an Accrual Method of Accounting and Advance Payments for Goods, Services, and Other Items",Rule,Final Rule,2021-01-06T05:00:00Z,2021,1,2021-01-06T05:00:00Z,,2021-01-06T20:49:31Z,2020-28653,0,0,09000064849e0820
IRS-2020-0031-0005,IRS,IRS-2020-0031,Rollover Rules for Qualified Plan Loan Offset Amounts,Rule,Final Rule,2021-01-06T05:00:00Z,2021,1,2021-01-06T05:00:00Z,,2021-01-06T21:17:29Z,2020-27151,0,0,09000064849e0932
IRS-2020-0028-0013,IRS,IRS-2020-0028,Small Business Taxpayer Exceptions,Rule,Final Rule,2021-01-05T05:00:00Z,2021,1,2021-01-05T05:00:00Z,,2021-01-06T20:32:29Z,2020-28888,0,0,09000064849de5d2