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withdrawn,object_id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-2023-0041-44840,IRS,IRS-2023-0041,Gross Proceeds Reporting by Brokers that Regularly Provide Services Effectuating Digital Asset Sales,Rule,Final Rule,2024-12-30T05:00:00Z,2024,12,2024-12-30T05:00:00Z,,2024-12-30T14:20:38Z,2024-30496,0,0,0900006486895167
IRS-2024-0064-0002,IRS,IRS-2024-0064,"Revising Consolidated Return Regulations and Controlled Group of Corporations Regulations to Reflect Statutory Changes, Modernize Language, and Enhance Clarity",Rule,Final Rule,2024-12-30T05:00:00Z,2024,12,2024-12-30T05:00:00Z,,2024-12-30T14:14:21Z,2024-29480,0,0,09000064868952b4
IRS-2019-0006-0007,IRS,IRS-2019-0006,Reissuance of State or Local Bonds,Rule,Final Rule,2024-12-30T05:00:00Z,2024,12,2024-12-30T05:00:00Z,,2024-12-30T14:57:38Z,2024-30267,0,0,0900006486895071
IRS-2022-0039-0013,IRS,IRS-2022-0039,Guidance: Definition of Domestically Controlled Qualified Investment Entities; Correction,Rule,Correction,2024-12-27T05:00:00Z,2024,12,2024-12-27T05:00:00Z,,2025-01-07T19:54:52Z,2024-30928,0,0,0900006486891cc5
IRS-2023-0016-0017,IRS,IRS-2023-0016,Rules for Supervisory Approval of Penalties,Rule,Final Rule,2024-12-23T05:00:00Z,2024,12,2024-12-23T05:00:00Z,,2024-12-26T17:56:21Z,2024-29074,0,0,09000064868869ed
IRS-2024-0048-0012,IRS,IRS-2024-0048,Definition of the Term Coverage Month for Computing the Premium Tax Credit,Rule,Final Rule,2024-12-18T05:00:00Z,2024,12,2024-12-18T05:00:00Z,,2024-12-18T16:09:05Z,2024-29651,0,0,090000648687af8d
IRS-2024-0010-0018,IRS,IRS-2024-0010,Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships; Correction,Rule,Correction,2024-12-17T05:00:00Z,2024,12,2024-12-17T05:00:00Z,,2024-12-17T15:31:26Z,2024-29654,0,0,0900006486877bac
IRS-2023-0054-0350,IRS,IRS-2023-0054,Definition of Energy Property and Rules Applicable to the Energy Credit,Rule,Final Rule,2024-12-12T05:00:00Z,2024,12,2024-12-12T05:00:00Z,,2024-12-12T15:08:26Z,2024-28190,0,0,09000064868663a2
IRS-2023-0052-0015,IRS,IRS-2023-0052,Taxable Income or Loss and Currency Gain or Loss with Respect to a Qualified Business Unit,Rule,Final Rule,2024-12-11T05:00:00Z,2024,12,2024-12-11T05:00:00Z,,2024-12-11T15:30:38Z,2024-28372,0,0,09000064868617d8
IRS-2014-0030-0004,IRS,IRS-2014-0030,Recourse Partnership Liabilities and Related Party Rules,Rule,Final Rule,2024-12-02T05:00:00Z,2024,12,2024-12-02T05:00:00Z,,2024-12-02T15:37:46Z,2024-27840,0,0,0900006486843d92
IRS-2023-0063-0198,IRS,IRS-2023-0063,Advanced Manufacturing Production Credit; Correction,Rule,Correction,2024-11-26T05:00:00Z,2024,11,2024-11-26T05:00:00Z,,2024-11-26T14:37:40Z,2024-27588,0,0,0900006486837d6b
IRS-2024-0013-0020,IRS,IRS-2024-0013,"Disclosures of Return Information Reflected on Returns to Officers and Employees of the Department of Commerce, including the Bureau of the Census, for Certain Statistical Purposes and Related Activities",Rule,Final Rule,2024-11-26T05:00:00Z,2024,11,2024-11-26T05:00:00Z,,2024-11-26T14:39:20Z,2024-27072,0,0,09000064868374f1
IRS-2023-0012-0059,IRS,IRS-2023-0012,Advanced Manufacturing Investment Credit; Correction,Rule,Correction,2024-11-25T05:00:00Z,2024,11,2024-11-25T05:00:00Z,,2024-11-26T14:44:48Z,2024-27427,0,0,0900006486833adf
IRS-2024-0010-0017,IRS,IRS-2024-0010,Election to Exclude Certain Unincorporated Organizations Owned by Applicable Entities from Application of the Rules on Partners and Partnerships,Rule,Final Rule,2024-11-20T05:00:00Z,2024,11,2024-11-20T05:00:00Z,,2024-11-20T15:45:28Z,2024-26944,0,0,090000648682a667
IRS_FRDOC_0001-2267,IRS,IRS_FRDOC_0001,"Extension of Certain Timeframes: Employee Benefit Plans, Participants, Beneficiaries, Qualified Beneficiaries, and Claimants Affected by Hurricane Helene, Tropical Storm Helene, or Hurricane Milton",Rule,,2024-11-08T05:00:00Z,2024,11,2024-11-08T05:00:00Z,,2024-11-08T13:09:31Z,2024-26014,0,0,09000064868093f7
IRS-2023-0049-0003,IRS,IRS-2023-0049,Sales of Seized Property,Rule,Final Rule,2024-11-05T05:00:00Z,2024,11,2024-11-05T05:00:00Z,,2024-11-05T14:33:43Z,2024-25464,0,0,09000064867fd892
IRS-2023-0063-0197,IRS,IRS-2023-0063,Advanced Manufacturing Production Credit,Rule,Final Rule,2024-10-28T04:00:00Z,2024,10,2024-10-28T04:00:00Z,,2024-10-28T17:16:08Z,2024-24840,0,0,09000064867e88c2
IRS-2023-0012-0058,IRS,IRS-2023-0012,Advanced Manufacturing Investment Credit,Rule,Final Rule,2024-10-23T04:00:00Z,2024,10,2024-10-23T04:00:00Z,,2024-10-23T16:15:12Z,2024-23857,0,0,09000064867df223
IRS-2019-0025-0003,IRS,IRS-2019-0025,Withholding on Certain Distributions,Rule,Final Rule,2024-10-21T04:00:00Z,2024,10,2024-10-21T04:00:00Z,,2024-10-22T12:27:34Z,2024-24224,0,0,09000064867db797
IRS-2023-0021-0007,IRS,IRS-2023-0021,Rules for Certain Repatriations of Intangible Property,Rule,Final Rule,2024-10-10T04:00:00Z,2024,10,2024-10-10T04:00:00Z,,2024-10-10T12:28:20Z,2024-23132,0,0,09000064867c417f
IRS-2022-0034-0030,IRS,IRS-2022-0034,Syndicated Conservation Easement Transactions as Listed Transactions,Rule,Final Rule,2024-10-08T04:00:00Z,2024,10,2024-10-08T04:00:00Z,,2024-10-08T12:40:13Z,2024-22963,0,0,09000064867b915b
IRS-2023-0036-0004,IRS,IRS-2023-0036,Requirements Related to the Mental Health Parity and Addiction Equity Act,Rule,Final Rule,2024-09-23T04:00:00Z,2024,9,2024-09-23T04:00:00Z,,2024-09-24T12:16:45Z,2024-20612,0,0,090000648676a029
IRS-2016-0010-0035,IRS,IRS-2016-0010,Consistent Basis Reporting Between Estate and Person Acquiring Property from Decedent,Rule,Final Rule,2024-09-17T04:00:00Z,2024,9,2024-09-17T04:00:00Z,,2024-09-19T12:18:51Z,2024-20429,0,0,09000064867297e4
IRS_FRDOC_0001-2248,IRS,IRS_FRDOC_0001,Income Taxes; CFR Correction,Rule,,2024-09-11T04:00:00Z,2024,9,2024-09-11T04:00:00Z,,2024-09-11T12:28:53Z,2024-20701,0,0,09000064866ea25c
IRS-2023-0056-0011,IRS,IRS-2023-0056,Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations; Correction,Rule,Correction,2024-08-30T04:00:00Z,2024,8,2024-08-30T04:00:00Z,,2024-08-30T18:41:38Z,2024-18925,0,0,09000064866b5725
IRS-2023-0028-0085,IRS,IRS-2023-0028,Transfer of Certain Credits; Correction,Rule,Correction,2024-08-22T04:00:00Z,2024,8,2024-08-22T04:00:00Z,,2024-08-22T14:49:58Z,2024-18576,0,0,090000648665c453
IRS-2023-0041-44836,IRS,IRS-2023-0041,Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions; Correction,Rule,Correction,2024-08-16T04:00:00Z,2024,8,2024-08-16T04:00:00Z,,2024-08-16T17:38:16Z,2024-17946,0,0,090000648664daf3
IRS-2023-0042-0349,IRS,IRS-2023-0042,Increased Amounts of Credit or Deduction for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements; Correction,Rule,Correction,2024-08-16T04:00:00Z,2024,8,2024-08-16T04:00:00Z,,2024-08-20T16:17:11Z,2024-17143,0,0,090000648664d9fd
IRS-2023-0029-0159,IRS,IRS-2023-0029,Elective Payment of Applicable Credits; Correction,Rule,Correction,2024-08-16T04:00:00Z,2024,8,2024-08-16T04:00:00Z,,2024-08-16T17:35:35Z,2024-17945,0,0,090000648664dc6e
IRS-2023-0050-0006,IRS,IRS-2023-0050,Plan-Specific Substitute Mortality Tables for Determining Present Value,Rule,Final Rule,2024-07-31T04:00:00Z,2024,7,2024-07-31T04:00:00Z,,2024-07-31T18:13:40Z,2024-16520,0,0,090000648660fbcb
IRS-2022-0003-0166,IRS,IRS-2022-0003,Required Minimum Distributions,Rule,Final Rule,2024-07-19T04:00:00Z,2024,7,2024-07-19T04:00:00Z,,2024-07-19T19:50:05Z,2024-14542,0,0,09000064865fa9fc
IRS-2023-0047-0004,IRS,IRS-2023-0047,Guidance: Section 367(b) Related to Certain Triangular Reorganizations and Inbound Nonrecognition Transactions,Rule,Final Rule,2024-07-18T04:00:00Z,2024,7,2024-07-18T04:00:00Z,,2024-07-18T18:22:33Z,2024-15232,0,0,09000064865f81e4
IRS-2023-0041-44835,IRS,IRS-2023-0041,Gross Proceeds and Basis Reporting by Brokers and Determination of Amount Realized and Basis for Digital Asset Transactions,Rule,Final Rule,2024-07-09T04:00:00Z,2024,7,2024-07-09T04:00:00Z,,2024-07-09T14:26:47Z,2024-14004,0,0,09000064865e0fa7
IRS-2023-0045-0004,IRS,IRS-2023-0045,Excise Tax on Designated Drugs; Procedural Requirements,Rule,Final Rule,2024-07-05T04:00:00Z,2024,7,2024-07-05T04:00:00Z,,2024-07-08T15:37:26Z,2024-14706,0,0,09000064865dc279
IRS-2024-0018-0008,IRS,IRS-2024-0018,Excise Tax on Repurchase of Corporate Stock; Procedure and Administration,Rule,Final Rule,2024-07-03T04:00:00Z,2024,7,2024-07-03T04:00:00Z,,2024-07-05T18:54:25Z,2024-14426,0,0,09000064865d8b65
IRS-2023-0056-0010,IRS,IRS-2023-0056,Statutory Disallowance of Deductions for Certain Qualified Conservation Contributions Made by Partnerships and S Corporations,Rule,Final Rule,2024-06-28T04:00:00Z,2024,6,2024-06-28T04:00:00Z,,2024-07-02T14:36:31Z,2024-13844,0,0,09000064865d0ad6
IRS-2023-0042-0348,IRS,IRS-2023-0042,Increased Amounts of Credit or Deduction for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements,Rule,Final Rule,2024-06-25T04:00:00Z,2024,6,2024-06-25T04:00:00Z,,2024-06-25T19:05:37Z,2024-13331,0,0,09000064865c7279
IRS-2020-0030-0021,IRS,IRS-2020-0030,Guidance Under Section 1061; Correction,Rule,Correction,2024-06-14T04:00:00Z,2024,6,2024-06-14T04:00:00Z,,2024-06-25T19:15:27Z,2024-12374,0,0,09000064865b6038
IRS-2023-0046-0003,IRS,IRS-2023-0046,Preparer Tax Identification Number User Fee Update,Rule,Final Rule,2024-05-15T04:00:00Z,2024,5,2024-05-15T04:00:00Z,,2025-07-31T17:47:01Z,2024-10631,0,0,0900006486565f5d
IRS_FRDOC_0001-2209,IRS,IRS_FRDOC_0001,"Clean Vehicle Credits: Transfer of Credits, Critical Minerals and Battery Components, and Foreign Entities of Concern",Rule,,2024-05-06T04:00:00Z,2024,5,2024-05-06T04:00:00Z,,2024-05-06T12:30:20Z,2024-09094,0,0,0900006486542581
IRS_FRDOC_0001-2208,IRS,IRS_FRDOC_0001,Relief Provisions Respecting Timely Allocation of Generation Skipping Transfer Exemption and Certain GST Elections,Rule,,2024-05-06T04:00:00Z,2024,5,2024-05-06T04:00:00Z,,2024-05-06T12:30:04Z,2024-09644,0,0,0900006486542541
IRS-2024-0010-0013,IRS,IRS-2024-0010,Transfer of Certain Credits,Rule,Correction,2024-04-30T04:00:00Z,2024,4,2024-04-30T04:00:00Z,,2024-06-17T18:41:20Z,2024-08926,0,0,0900006486528576
IRS-2022-0039-0012,IRS,IRS-2022-0039,Guidance on the Definition of Domestically Controlled Qualified Investment Entities,Rule,Final Rule,2024-04-25T04:00:00Z,2024,4,2024-04-25T04:00:00Z,,2024-06-17T18:32:00Z,2024-08267,0,0,09000064864ee5c4
IRS-2023-0027-0020,IRS,IRS-2023-0027,Elective Payment of Advanced Manufacturing Investment Credit; Correction,Rule,Correction,2024-04-22T04:00:00Z,2024,4,2024-04-22T04:00:00Z,,2024-06-17T18:21:29Z,2024-08494,0,0,09000064864e3e4b
IRS-2023-0029-0158,IRS,IRS-2023-0029,Elective Payment of Applicable Credits,Rule,Correction,2024-04-16T04:00:00Z,2024,4,2024-04-16T04:00:00Z,,2024-06-17T18:10:43Z,C1-2024-04604,0,0,09000064864da926
IRS-2023-0034-0003,IRS,IRS-2023-0034,"Short-Term, Limited-Duration Insurance and Independent, Noncoordinated Excepted Benefits Coverage",Rule,Final Rule,2024-04-03T04:00:00Z,2024,4,2024-04-03T04:00:00Z,,2024-06-17T18:00:18Z,2024-06551,0,0,09000064864b7e8c
IRS-2016-0007-0010,IRS,IRS-2016-0007,Requirements for Type I and Type III Supporting Organizations; Correction,Rule,Correction,2024-03-27T04:00:00Z,2024,3,2024-03-27T04:00:00Z,,2024-06-17T17:55:45Z,2024-06485,0,0,090000648649b58f
IRS-2018-0027-0011,IRS,IRS-2018-0027,De Minimis Error Safe Harbor Exceptions to Penalties for Failure to File Correct Information Returns or Furnish Correct Payee Statements; Correction,Rule,Correction,2024-03-22T04:00:00Z,2024,3,2024-03-22T04:00:00Z,,2024-06-14T16:28:58Z,2024-05639,0,0,090000648648e672
IRS-2018-0027-0010,IRS,IRS-2018-0027,De Minimis Error Safe Harbor Exceptions to Penalties for Failure to File Correct Information Returns or Furnish Correct Payee Statements; Correction,Rule,Correction,2024-03-22T04:00:00Z,2024,3,2024-03-22T04:00:00Z,,2024-06-14T16:19:04Z,2024-05744,0,0,090000648648e617
IRS-2023-0027-0019,IRS,IRS-2023-0027,Elective Payment of Advanced Manufacturing Investment Credit,Rule,Final Rule,2024-03-11T04:00:00Z,2024,3,2024-03-11T04:00:00Z,,2024-06-14T14:33:31Z,2024-04605,0,0,09000064864720e0
IRS-2023-0029-0157,IRS,IRS-2023-0029,Elective Payment of Applicable Credits,Rule,Final Rule,2024-03-11T04:00:00Z,2024,3,2024-03-11T04:00:00Z,,2024-06-14T16:09:58Z,2024-04604,0,0,0900006486472529
IRS_FRDOC_0001-2179,IRS,IRS_FRDOC_0001,Procedure and Administration; CFR Correction,Rule,,2024-01-30T05:00:00Z,2024,1,2024-01-30T05:00:00Z,,2024-01-30T13:10:35Z,2024-01924,0,0,09000064863cfb9e
IRS-2023-0044-0003,IRS,IRS-2023-0044,Federal Independent Dispute Resolution Process Administrative Fee and Certified Independent Dispute Resolution Entity Fee Ranges; Correction,Rule,Correction,2024-01-24T05:00:00Z,2024,1,2024-01-24T05:00:00Z,2024-01-24T04:59:59Z,2024-06-14T14:21:38Z,2024-01378,0,0,09000064863bdc65
IRS-2016-0044-0011,IRS,IRS-2016-0044,Update to Minimum Present Value Requirements for Defined Benefit Plan Distributions,Rule,Final Rule,2024-01-19T05:00:00Z,2024,1,2024-01-19T05:00:00Z,,2024-01-22T20:49:20Z,2024-00978,0,0,09000064863ac08e
IRS-2023-0031-0005,IRS,IRS-2023-0031,Corporate Bond Yield Curve for Determining Present Value,Rule,Final Rule,2024-01-12T05:00:00Z,2024,1,2024-01-12T05:00:00Z,,2024-01-12T20:29:17Z,2024-00552,0,0,0900006486394a4b