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withdrawn,object_id IRS-2023-0044-0002,IRS,IRS-2023-0044,Federal Independent Dispute Resolution (IDR) Process Administrative Fee and Certified IDR Entity Fee Ranges,Rule,Final Rule,2023-12-21T05:00:00Z,2023,12,2023-12-21T05:00:00Z,,2023-12-28T16:59:20Z,2023-27931,0,0,090000648634e188 IRS-2023-0025-0081,IRS,IRS-2023-0025,Additional Guidance on Low-Income Communities Bonus Credit Program; Correction,Rule,Correction,2023-12-20T05:00:00Z,2023,12,2023-12-20T05:00:00Z,,2023-12-21T18:39:45Z,2023-27933,0,0,090000648634ba35 IRS-2018-0027-0009,IRS,IRS-2018-0027,De Minimis Error Safe Harbor Exceptions to Penalties for Failure to File Correct Information Returns or Furnish Correct Payee Statements,Rule,Final Rule,2023-12-19T05:00:00Z,2023,12,2023-12-19T05:00:00Z,,2023-12-21T18:28:56Z,2023-27283,0,0,0900006486346be8 IRS-2022-0019-0009,IRS,IRS-2022-0019,User Fees Relating to Enrolled Actuaries; Correction,Rule,Correction,2023-11-21T05:00:00Z,2023,11,2023-11-21T05:00:00Z,,2023-11-22T16:55:18Z,2023-25438,0,0,090000648629f534 IRS-2016-0007-0009,IRS,IRS-2016-0007,Requirements for Type I and Type III Supporting Organizations; Correction,Rule,Correction,2023-11-20T05:00:00Z,2023,11,2023-11-20T05:00:00Z,,2023-11-22T16:42:54Z,2023-25510,0,0,0900006486296136 IRS-2022-0009-0008,IRS,IRS-2022-0009,Mortality Tables for Determining Present Value Under Defined Benefit Pension Plans,Rule,Final Rule,2023-10-20T04:00:00Z,2023,10,2023-10-20T04:00:00Z,,2023-10-24T16:43:30Z,2023-23267,0,0,0900006486112818 IRS-2022-0019-0008,IRS,IRS-2022-0019,User Fees Relating to Enrolled Actuaries,Rule,Final Rule,2023-10-20T04:00:00Z,2023,10,2023-10-20T04:00:00Z,,2023-10-20T18:19:17Z,2023-23301,0,0,09000064861133f5 IRS-2023-0025-0080,IRS,IRS-2023-0025,Additional Guidance on Low-Income Communities Bonus Credit Program,Rule,Correction,2023-10-20T04:00:00Z,2023,10,2023-10-20T04:00:00Z,,2023-10-20T18:05:14Z,C2-2023-17078,0,0,0900006486113376 IRS-2016-0007-0008,IRS,IRS-2016-0007,Requirements for Type I and Type III Supporting Organizations,Rule,Final Rule,2023-10-16T04:00:00Z,2023,10,2023-10-16T04:00:00Z,,2023-10-16T15:54:14Z,2023-22286,0,0,09000064860eb2cc IRS-2023-0046-0002,IRS,IRS-2023-0046,Preparer Tax Identification Number User Fee Update,Rule,Final Rule,2023-10-04T04:00:00Z,2023,10,2023-10-04T04:00:00Z,,2023-10-04T19:13:00Z,2023-22103,0,0,0900006486033c2a IRS-2023-0025-0079,IRS,IRS-2023-0025,Additional Guidance on Low-Income Communities Bonus Credit Program,Rule,Final Rule,2023-08-15T04:00:00Z,2023,8,2023-08-15T04:00:00Z,,2023-08-29T12:19:42Z,2023-17078,0,0,0900006485e3e16e IRS-2008-0053-0009,IRS,IRS-2008-0053,Guidance: Amendment of Matching Rule for Certain Gains on Member Stock; Correction,Rule,Correction,2023-08-01T04:00:00Z,2023,8,2023-08-01T04:00:00Z,,2023-08-29T14:42:13Z,2023-16225,0,0,0900006485d9b760 IRS-2021-0012-0004,IRS,IRS-2021-0012,Recapture of Certain Excess Employment Tax Credits under COVID–19 Legislation,Rule,Final Rule,2023-07-26T04:00:00Z,2023,7,2023-07-26T04:00:00Z,,2023-07-28T16:54:11Z,2023-15690,0,0,0900006485d4c84f IRS-2020-0020-0012,IRS,IRS-2020-0020,Carryback of Consolidated Net Operating Losses,Rule,Final Rule,2023-07-12T04:00:00Z,2023,7,2023-07-12T04:00:00Z,,2023-08-29T14:25:32Z,2023-14644,0,0,0900006485c8b8c0 IRS-2019-0044-0012,IRS,IRS-2019-0044,Additional Guidance on the Transition from Interbank Offer Rates to Other Reference Rates with Respect to the Interest Rates of a Foreign Bank,Rule,Final Rule,2023-06-30T04:00:00Z,2023,6,2023-06-30T04:00:00Z,,2023-07-06T15:49:21Z,2023-13890,0,0,0900006485c21b96 IRS-2018-0011-0037,IRS,IRS-2018-0011,Electronic-Filing Requirements for Specified Returns and Other Documents; Correction,Rule,Correction,2023-06-27T04:00:00Z,2023,6,2023-06-27T04:00:00Z,,2023-06-29T14:41:56Z,2023-13555,0,0,0900006485bfd2e0 IRS_FRDOC_0001-2112,IRS,IRS_FRDOC_0001,Pre-Filing Registration Requirements for Certain Tax Credit Elections,Rule,,2023-06-21T04:00:00Z,2023,6,2023-06-21T04:00:00Z,,2023-06-21T12:46:01Z,2023-12797,0,0,0900006485b91820 IRS-2022-0011-0011,IRS,IRS-2022-0011,"Use of Actuarial Tablesin Valuing Annuities, Interests for Life or a Term of Years, and Remainder or Reversionary Interests",Rule,Final Rule,2023-06-07T04:00:00Z,2023,6,2023-06-07T04:00:00Z,,2023-06-07T14:28:45Z,2023-11837,0,0,0900006485ad2c2c IRS_FRDOC_0001-2097,IRS,IRS_FRDOC_0001,Income Taxes; CFR Correction,Rule,,2023-03-24T04:00:00Z,2023,3,2023-03-24T04:00:00Z,,2023-03-24T12:29:02Z,2023-06296,0,0,09000064858409e6 IRS-2021-0012-0003,IRS,IRS-2021-0012,Recapture of Excess Employment Tax Credits Under the American Relief Plan Act of 2021; Correction,Rule,Correction,2023-03-09T05:00:00Z,2023,3,2023-03-09T05:00:00Z,,2023-03-09T15:50:03Z,2023-04828,0,0,0900006485781d66 IRS-2021-0017-0013,IRS,IRS-2021-0017,"Information Reporting of Health Insurance Coverage and Other Issues under Sections 5000A, 6055, and 6056: Correction",Rule,Correction,2023-03-08T05:00:00Z,2023,3,2023-03-08T05:00:00Z,,2023-03-09T15:46:58Z,2023-04552,0,0,0900006485776457 IRS_FRDOC_0001-2092,IRS,IRS_FRDOC_0001,Annual Information Return/Reports,Rule,,2023-02-24T05:00:00Z,2023,2,2023-02-24T05:00:00Z,,2023-02-24T13:33:27Z,2023-02653,0,0,09000064856fb0f3 IRS-2018-0011-0036,IRS,IRS-2018-0011,Electronic-Filing Requirements for Specified Returns and Other Documents,Rule,Final Rule,2023-02-23T05:00:00Z,2023,2,2023-02-23T05:00:00Z,,2023-02-27T21:04:40Z,2023-03710,0,0,09000064856f2675 IRS-2022-0035-0002,IRS,IRS-2022-0035,Single-Entity Treatment of Consolidated Groups for Specific Purposes,Rule,Final Rule,2023-02-23T05:00:00Z,2023,2,2023-02-23T05:00:00Z,,2023-02-27T21:06:25Z,2023-03457,0,0,09000064856f2787 IRS-2020-0041-0009,IRS,IRS-2020-0041,Treatment of Special Enforcement Matters; Correction,Rule,Correction,2023-01-05T05:00:00Z,2023,1,2023-01-05T05:00:00Z,,2023-01-10T15:59:59Z,2022-28594,0,0,090000648558a9d1 IRS-2020-0041-0008,IRS,IRS-2020-0041,Treatment of Special Enforcement Matters; Correction,Rule,Correction,2023-01-05T05:00:00Z,2023,1,2023-01-05T05:00:00Z,,2023-01-10T15:46:14Z,2022-28593,0,0,090000648558a9d0